International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Auditing principles: Theoretical considerations and practical value

Vol. 22, Iss. 10, OCTOBER 2019

Received: 27 September 2019

Received in revised form: 1 October 2019

Accepted: 7 October 2019

Available online: 15 October 2019

Subject Heading: AUDIT ACTIVITY

JEL Classification: М41, М42

Pages: 1170–1180

https://doi.org/10.24891/ia.22.10.1170

Mamushkina N.V. Nizhny Novgorod Engineering-Economic State University (NGIEU), Knyaginino, Nizhny Novgorod Oblast, Russian Federation
Nataliamam1180@mail.ru

https://orcid.org/0000-0002-3330-5156

Subject The article reviews a set of organizational and methodological principles governing the auditing activity.
Objectives The research determines the composition and contents of auditing principles.
Methods The methodological framework comprises proceedings of the Russian and foreign experts in accounting, economics and auditing. The research relies upon methods of abstraction, systematization and generalization of theoretical aspects.
Results I formulated and substantiated auditing principles, which help evaluate practical results. These are practicality, regulation, utility, orderliness and responsibility.
Conclusions and Relevance To develop the auditing activity, its methodological framework should be improved, with general and special principles being set forth, which were borrowed from other scientific areas. There also should be more precise internal and private auditing principles as a type of professional practice, which constitute an important tendency of current research into auditing. The findings can be used to develop theoretical and practical principles of auditing as a science and type of activity.

Keywords: audit, auditing, methodology, principle

References:

  1. Kozmenkova S.V., Kemaeva S.A. [Audit: Critical issues and development paths]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 3, pp. 31–45. URL: Link (In Russ.)
  2. Mizikovskii E.A., Kozmenkova S.V. [Analysis of third generation audit standard]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo = Vestnik of Lobachevsky University of Nizhny Novgorod, 2012, no. 1-1, pp. 226–229. URL: Link (In Russ.)
  3. Serebyakova T.Yu. [International standards on auditing as an object of research]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 4, pp. 37–50. URL: Link (In Russ.)
  4. Vasilenko A.A., Kizilov A.N. [Application of international auditing standards in Russia: Terminology aspect]. Audit, 2016, no. 4-5, pp. 14–19. (In Russ.)
  5. Safonova M.F., Kuzin T.A., Dobrovol'skii A.G. [Accounting records in the practice of identifying crimes]. Politematicheskii setevoi elektronnyi nauchnyi zhurnal Kubanskogo gosudarstvennogo agrarnogo universiteta (Nauchnyi zhurnal KubGAU), 2014, no. 10, pp. 1–19. (In Russ.) URL: Link
  6. Plotnikov V.S., Plotnikova O.V. [Concept of preparation financial statements: Concept consolidated financial statements and international concept of integrated reporting]. Auditor, 2014, no. 10, pp. 42–50. (In Russ.)
  7. Slobodnyak I.A., Laryutina E.V. [Standardization principles of auditor activity]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2013, no. 2, pp. 52–66. URL: Link (In Russ.)
  8. Zharylgasova B.T. [General recommendations on the development of internal corporate standards on auditing]. Auditorskie vedomosti = Audit Journal, 2007, no. 12, pp. 18–23. (In Russ.)
  9. Mamushkina N.V. [Information of audited entity]. Vestnik NGIEI = Vestnik of NGII, 2012, no. 5, pp. 61–68. URL: Link (In Russ.)
  10. Akat'eva M.D. [Principles of accounting: A retrospective of the formation and current trends]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 2, iss. 7, pp. 370–384. (In Russ.) URL: Link
  11. Klimenko V.A. [Market economy: Genesis and principles of origination and growth]. Ekonomicheskaya nauka segodnya = Economics Today, 2016, no. 4, pp. 132–139. (In Russ.)
  12. Fath B.D., Fiscus D.A., Goerner S.J., Berea A. et al. Measuring Regenerative Economics: 10 Principles and Measures Undergirding Systemic Economic Health. Global Transitions, 2019, vol. 1, pp. 15–27. URL: Link
  13. Aven T. The Cautionary Principle in Risk Management: Foundation and Practical Use. Reliability Engineering and System Safety, 2019, vol. 191. URL: Link
  14. Mladkova L. Knowledge Workers and the Principle of 3S (Self-Management, Self-Organization, Self-Control). Procedia – Social and Behavioral Sciences, 2015, vol. 181, pp. 178–184. URL: Link
  15. Kolesnikov S.I. [About “accounting principles” concept]. Sovremennye problemy nauki i obrazovaniya, 2008, no. 1, pp. 81–83. (In Russ.) URL: Link
  16. Kharchenko O.N., Turovets A.A. [Admissions in accounting in OFRS-based accountability of small enterprises]. Vestnik Sibirskogo gosudarstvennogo aerokosmicheskogo universiteta im. akademika M.F. Reshetneva = Siberian Journal of Science and Technology, 2011, no. 2, pp. 223–226. (In Russ.)
  17. Vanchukhina L.I., Petrova M.A. [A correlation of accounting principles and requirements to accounting documents]. Bukhgalterskii uchet = Accounting, 2009, no. 20, pp. 72–79. (In Russ.)
  18. Boboshko V.I. [Developing principles of accounting and financial reporting]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2011, no. 5, pp. 88–91. (In Russ.)
  19. Arens A.A., Loebbecke J.K. Audit [Auditing: An Integrated Approach]. Moscow, Finansy i Statistika Publ., 1995, 560 p.
  20. Alborov R.A., Kontsevaya S.M., Kozmenkova S.V. [Problems of developing the methodology and techniques of audit]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 36, pp. 47–60. URL: Link (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 22, Iss. 11
November 2019

Archive