Melnyk K. Audit support for sustainable development of rural areas: theory, methodology, practice.

The thesis is devoted to the formation of the scientific foundations of the transformation of the theory, methodology and practice of audit based on the growth of its technological capabilities and public utility when involved in the implementation of the goals of sustainable development of rural areas. For the first time, the concept of “classical core of audit theory” was introduced into the terminological apparatus of audit theory, which is an integral concept of classical audit theories (adequacy, controlling, consulting) and theories of the need for the emergence and development of audit (agents, motivation, investor needs, procedures, confirmation, risks, etc.). The use of the category “audit policy of the subject of audit activity” was proposed. The main provisions (sections) of its content (mission, quality management, personnel development and gender equality, corporate ethics, partnership responsibility, pricing and remuneration of personnel, a roadmap for the development of public utility, professional and public activity) have been modeled. The purposeful transformation of the formation and application of the auditor's professional judgments has been substantiated to ensure sustainable development of rural areas, which is based on the determination of resource and methodical support, the expansion of the information base, the increase in the influence of behavioral factors, the specification of the target parameters for the application and optimization of the set of professional judgments of the auditor, as well as measures of their preparation, justification and application. The conceptual foundations of audit support for sustainable development of rural areas have been developed, which are based on the hypothesis of transformation of the audit system into an audit institute. Conceptual approaches to the implementation of public audit partnership in rural areas have been determined.