{"title":"作为审计理论要素的审计原则和方法","authors":"K. Arabyan","doi":"10.12737/1998-0701-2024-9-12-10-14","DOIUrl":null,"url":null,"abstract":"The article discusses the need to develop audit theory in the context of a crisis in auditing activities. The principles of auditing and methods of conducting audits are being systematized.","PeriodicalId":512687,"journal":{"name":"Auditor","volume":"54 14","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Principles and Methods of Auditing As Elements of Audit Theory\",\"authors\":\"K. Arabyan\",\"doi\":\"10.12737/1998-0701-2024-9-12-10-14\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article discusses the need to develop audit theory in the context of a crisis in auditing activities. The principles of auditing and methods of conducting audits are being systematized.\",\"PeriodicalId\":512687,\"journal\":{\"name\":\"Auditor\",\"volume\":\"54 14\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditor\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12737/1998-0701-2024-9-12-10-14\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditor","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2024-9-12-10-14","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Principles and Methods of Auditing As Elements of Audit Theory
The article discusses the need to develop audit theory in the context of a crisis in auditing activities. The principles of auditing and methods of conducting audits are being systematized.
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