Toward a Comparison of the Theoretical Foundations of Auditing with the Theoretical Foundations of Banking

The article briefly analyzes four levels of ideas about various sciences: philosophical questions, concept, theoretical foundations of the science in question and its specific scientific provisions. The main reasons why the concept of audit and its theoretical foundations are needed are outlined. It is concluded that they also operate in banking. A number of economic (economic cybernetics, theories of economic competition, industry markets, regulation in the socio-economic sphere, etc.) and non-economic (systems engineering, probability theory, etc.) sciences are listed and briefly considered, whose results and methods can be transferred to audit and banking — of course, taking into account the specifics of these industries. Common features and differences in such a transfer between audit and banking are noted.