Випуск: № 11, 2023
Doi: https://doi.org/10.37634/efp.2023.11.21
У статті розглянуто загальновідому серед зарубіжних вчених і практиків проблему біхевіоризму в аудиторській діяльності. Показано вплив концептуальних положень біхевіоризму, таких як вчення про поведінку, на зміст міжнародних стандартів аудиту. Розглянуто відмінності нормативно-правової системи України від англо-американської, яка ґрунтується на позитивізмі та прагматизмі і менше всього на нормативізмі.
Ключові слова : біхевіоризм, аудиторська діяльність, міжнародні стандарти аудиту, нормативізм і прагматизм
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