Davidov G. Forming of theoretical fundamentals of audit

Audit activity system, scientific cognizing process, theoretical bases of modern economic sciences forming. Forming of theoretical audit bases and hence determination of its further development directions. Methods: analysis, synthesis, induction and deduction, comparison and analogy, abstraction, system and complexity, R.Decart's method. Scientifically substantiated audit development conception provides for further audit development, as dissevered kind of entrepreneurial activity, separate profession, advanced and substantiated a hypothesis about scientific audit development direction. It was made an analysis and trying to find the sense in foreign and home scientist's developments with the purpose of possible using of these developments in forming of scientific constructions in audit. It was developed a socio-economic audit conception, cognizing process in audit, audit theory. It was defined in the context of separate functions, systems, aspects and elements system of science about audit. It is improved determination of object, method and audit gist. The results of made researches are indubitable proof that forming of science about audit is not end in itself, but to solve the basic questions and problems of audit activity from positions of scientific approach, that guaranteeing an effective further audit development, its adequacies to basic economy development directions. Audit activity, educational process.