INSTITUTIONAL DEVELOPMENT OF SCIENTIFIC RESEARCH METHODOLOGY ON ACCOUNTING AND AUDIT

Abstract

The article is devoted to the formation of scientific bases for the transformation of the methodology of accounting and auditing on the basis of the growth of their technological capabilities and public utility when involved in the implementation of sustainable development goals. The theory of accounting and auditing was expanded by introductions from modern general economic and accounting theories, the conformity of accounting and auditing to the key parameters of socio-economic institutions was proved, which served as a basis for classification and hierarchical placement of audit institute components. These contributions deepen the theoretical foundation of audit with modern economic and accounting theories, focus audit practice on the involvement of methodology, methods and tools from related fields in response to the demands of socio-economic environments. The study found that as a form of integrated competencies, audit is based on interdisciplinary methodology and has a systemic nature, which is implemented as a differential complex with the implementation of developed audit concepts, and therefore claims a separate identification in the social institutional environment. Audit is a separate set of interrelated elements that combine into a single system of institutional and regulatory support, information control and verification technologies, information processes on the results of monitoring, evaluation of economic and social efficiency, as mandatory components of sustainable development. To ensure the methodological transformation of the audit, recommendations for innovative content of changes, approaches and methods of audit are formulated, the framework for expanding the boundaries of audit methodology in terms of sustainable development is defined, the basics of object-methodological transformation of audit methodology are developed. The institutional framework for the transformation of audit methodology can be interpreted as a set of formal and informal provisions and regulators.