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BUSINESS INFORM №10-2015

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6

Section: International Economic Relations
UDC 657.6
Lubenchenko O. Е.
Formation of the Paradigm of Auditing the Foreign-Economic Activity of Business Entities (p. 41 - 46)
The article is aimed at studying the process of providing auditing services to the subjects of foreign economic activity (FEA) and formation of the paradigm of auditing the FEA. It has been determined that foreign economic activity is a component of the national economy and that significant regulation on the part of the State, along with frequent changes of the legislation, encourage subjects of FEA to increasingly call for assistance by the auditors, which provide independent expertise. It has been specified that auditing services in the sphere of FEA are not confined to the verification of financial statements, the auditors also provide related services, perform tasks by the agreed procedures and provide consultations. This requires further research with respect to both organization and methodology for related auditing services. The definition of «paradigm» has been considered. Some categories of the basic paradigm of auditing have been allocated, including: analysis, synthesis, induction, deduction, abstraction, analogy, modeling, experiment. On the basis of the stages of scientific thinking, defined by domestic scientists, grounds for studying the audit process and the agreed procedures regarding operations in the field of foreign economic activity as well as information provision have been formulated. A model of the paradigm of auditing together with consulting support of FEA has been suggested, on the basis of which organizational and instructional techniques for ensuring audit activities will be subsequently developed.
Keywords: paradigm, foreign-economic activity, auditing, scientific thinking, analysis, synthesis, deduction, consulting support, related audit services
Fig.: 3. Bibl.: 13.

Lubenchenko Olga Е. – Candidate of Sciences (Economics), Associate Professor, Director, National Center for Accounting and Auditing, The National Academy of Statistics, Accounting and Auditing (1 Pіdhіrna Str., Kyiv, 04107, Ukraine)
Email: о[email protected]

Reference to this article:
Lubenchenko, Olga Е. (2015) “Formation of the Paradigm of Auditing the Foreign-Economic Activity of Business Entities.” Business Inform 10:41–46.

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