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Audit of business and concept of a broad view on an auditor profession

Annotation

The article discusses the concept of a broad perspective on the audit of the business. The authors suggest that the implementation of this concept will require the development of a wide specialization in the profession of auditor, as the audit business requires such a broad competencies that one specialist is not able to master. The analogies with the profession of economist. The extension areas of specialization auditing activities associated with business processes, their division into external and internal, and risks of the business. Deeper reasoning extensions specializations of the audit profession comes from the logic of the history of differentiation of functions of entrepreneurial activity in General: separation of business activities on the capital-ownership with the splitting of the bundle of rights and capital-a function allocation business process management framework and internal entrepreneurship. Thus, within the concept of a broad view of the audit practice should become a thing of the team of audit professionals, and not a separate specialist.

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