KEY THEORETICAL ISSUES IN THE AUDIT OF BUSINESS ENTITIES WITHIN THE FRAMEWORK OF INTERNATIONAL STANDARDS

This paper explores the key theoretical issues in auditing business entities within the framework of International Standards on Auditing (ISAs). It examines the challenges of harmonizing international audit practices, implementing standards in diverse economic and legal environments, and ensuring their applicability to entities of varying sizes and complexities. The study also analyzes the role of auditor professional judgment, the quality and reliability of audit reports, and the effectiveness of communication with stakeholders. Addressing these theoretical problems is essential for improving audit quality, enhancing transparency, and strengthening investor confidence in financial reporting at the global level.本文围绕国际审计准则（International Standards on Auditing, ISAs）框架下的商业主体审计核心理论议题展开研究。本文探讨了协调国际审计实务、在多元经济与法律环境中落地准则，以及确保准则适用于不同规模与复杂程度的商业主体等多项挑战。此外，本研究还剖析了审计师专业判断的作用、审计报告的质量与可靠性，以及与利益相关方沟通的有效性。解决上述理论问题，对于提升全球范围内的审计质量、增强财务报告透明度，以及提振投资者对财务报告的信心均至关重要。