Современные парадигмы и стратегии развития бухгалтерского учета и аудита: позиции российских и зарубежных ученых
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ВОРОНЧЕНКО, Тамара. Современные парадигмы и стратегии развития бухгалтерского учета и аудита: позиции российских и зарубежных ученых. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale. R, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 21. ISBN 978-9975-142-57-1.
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale
R, 2019
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale"
Chisinău, Moldova, 1-2 noiembrie 2019

Современные парадигмы и стратегии развития бухгалтерского учета и аудита: позиции российских и зарубежных ученых


Pag. 21-21

Воронченко Тамара
 
Российская таможенная академия
 
Disponibil în IBN: 9 aprilie 2020


Rezumat

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 risk-oriented audit, in order to increase their importance for different users.

Cuvinte-cheie
audit, accounting, paradigms, risks, Systems, Strategies

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