THEORETICAL, PRACTICAL AND METHODOLOGICAL PROBLEMS OF AUDITING THE ACTIVITIES OF ECONOMIC ENTITIES ON THE BASIS OF INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.5281/zenodo.20374690Keywords:
audit, International Standards on Auditing (ISAs), economic entities, audit methods, audit problems, theoretical problems, practical problems, methodological problemsAbstract
The article discusses the theoretical, practical, and methodological problems of auditing
economic entities in the context of the application of International Standards on Auditing (ISAs). Particular
attention is paid to the main challenges faced by audit organizations, as well as the methods and approaches
used to improve the efficiency of auditing activities in the context of globalization and strengthening interstate
cooperation in the field of standardization. The article analyzes topical issues related to the adaptation of
international standards to national conditions, as well as the problems that arise during their implementation
in practice. The role of audit in ensuring transparency and trust in the business environment is emphasized.
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