graduate student from 01.01.2019 to 01.01.2024
Perm, Russian Federation
The article discusses the second and third postulates of auditing formulated by R. Mautz and H. Sharaf, and their subsequent modification. The likelihood of a conflict of interest between the auditor and the audited entity (employees, administration, business owners) and the auditor and users of the reports is being investigated. The author comes to the conclusion that the original formulation of the second postulate of R. Mautz and H. Sharaf has lost its relevance and does not find application in modern realities, the author's vision of this postulate is proposed
R. Mautz and H. Sharaf postulate; conflict of interest; crisis of trust; audit participants; audited person; unfair actions
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