Інститут аудиту: сутність та його складові

Abstract

The purpose of the article is to form the substantive essence of the concept of "audit institution" through the assessment of its compliance with the key parameters of socio-economic institutions and to develop a classification and hierarchy of its components. Research methods. General scientific techniques have been applied, including: the method of bibliographic research (to determine theoretical and methodological approaches to the disclosure and formation of the essence of the concept of “audit institution”); methods of analysis and assessment (to determine the compliance of the audit with the parameters of a socio-economic institution); modeling methods (to determine the internal structure of the audit institution, the classification and hierarchy of its components); generalization methods (to formalize the transformation of audit into an institution). Research results. The audit system was assessed for its compliance with the key parameters of the socio-economic institution. It was found that out of nine such parameters, the audit system meets five, and for four more audits as a socio-economic institution is formed. The internal components of the audit institution as a single ideological system are considered and highlighted. The classification and hierarchy of the constituent auditing institute have been developed. The expediency of using theoretical and methodological knowledge about the features, classification, hierarchy of construction in the development of programs and strategies for the development of audit has been substantiated. The structural model of the audit institution has been built and the mechanisms of its evolution have been disclosed. The definition of the category "socio-economic institution of audit" is given and its subject-functional essence is revealed. Scientific novelty. The theoretical concepts of the audit system were further developed by identifying its external correspondence with the characteristics of a socio-economic institution and the presence of an internal institutional structure with a classification and hierarchy of components characteristic of institutions. Thus, the foundations of the institutional paradigm and audit theory are formed. Practical significance. The practical significance lies in taking into account significant changes in the scientific and public perception of audit as an important socio-economic institution. Formed scientific support for the complex formation of the content of legislation, programs and strategies for the development of audit activities. The fundamental foundations of professional and public associations of auditors, the work of regulatory, educational and scientific audit institutions have been laid. Tabl.: 3. Figs.: 4. Refs.: 20.