Development of Theoretical Foundations of Control and Audit: National and International Context

The article examines the historical and methodological foundations of the development of control and audit systems in countries with different types of economic structures. Special attention is given to the comparison of evolutionary and non-evolutionary models of audit development, as well as to the adaptation of international standards in the Russian context. The structure of audit and control concepts is analyzed, including basic and methodological levels. The study substantiates the key role of professional judgment as a core element of modern auditing under conditions of regulatory uncertainty. The evolution of the concept of true and fair view (or true and correct view), which significantly influenced the development of international financial reporting and auditing procedures, is also explored.