MODERN PARADIGMS AND STRATEGIES FOR THE DEVELOPMENT OF ACCOUNTING AND AUDIT: POSITIONS OF RUSSIAN AND FOREIGN SCIENTISTS

Тамара ВОРОНЧЕНКО Российская таможенная академия, г. Москва, Российская Федерация

Abstract

The article discusses and analyzes the positions of Russian and foreign scientists on modern paradigms and strategies for the development of accounting and auditing. The author pays special attention to the prerequisites for the emergence and development of new paradigms, as well as the possibilities of their implementation in national and supranational accounting and audit systems, based on international experience of their evolution and Genesis of scientific thought, developing ideas, mechanisms and tools of standardized and globalized accounting, as well as system-oriented and riskoriented audit, in order to increase their importance for different users. Keywords: audit, accounting, paradigms, risks, systems, strategies.