Russian Federation
The article considers three levels of audit science: the concept of audit, its theoretical founda-tions, specific scientific provisions. It is analyzed in detail why the concept of audit and its theo-retical foundations are needed. It is considered what contribution to the theoretical foundations of audit is made (or can be made) by other sciences: accounting, probability theory, economic competition, pricing, efficiency, industry markets, regulation in the socio-economic sphere, sys-tems engineering, science of science, etc. It is illustrated that the use of developments and meth-ods of other sciences in audit usually gives better results than attempts to solve the problem au-tonomously. The possibilities of transferring ideas about the concept and the theoretical founda-tions of audit to other economic sciences are fragmentarily investigated.
audit, concept, regulatory mechanisms, audit services market, theoretical foundations, economic sciences
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