The certainty-oriented approach in auditing from the standpoint of appropriate unity of organization theory

The article on the scientific specialty 08.00.12 - Accounting, statistics consecrated the issues of violation of the laws of the theory of organization in certain areas of audit. Critical analysis has revealed that there is a violation of the law of awareness-orderliness, which can be eliminated only by introducing a differentiated approach to the designation of the confidence potential provided by certain types of tasks that provide confidence; since the definition of «significant confidence» combines different concepts in meaning, their synthesis (Association) is not correct, therefore, there is a violation of the law of unity of analysis and synthesis, which causes a chain reaction and transforms the interests of users into a threat to the independence of the practitioner; the definition of financial statements, according to which, as a consequence, the audit of the statements or part thereof is equivalent in terms of providing a level of reasonable confidence, is a direct violation of the law of composition and proportionality in part of the composition...