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This paper aims to formulate and justify the hypothesis that the lack of scientific theory of audit is a factor that provokes doubts in the institutional integrity of audit. The author discloses arguments, proving an imbalance and fragmented nature of the existing provisions in the field of audit as a system of scientific knowledge. These arguments indicate the need for an integrated interdisciplinary research, aimed at creating the scientific theory of audit, as well as organized field of economic sciences. In addition, the author formulates the basic tasks for forming the theory of auditing science and the main issues that hinder its formation. Different points of view of various scientific schools regarding the structure, mutual correlation and the content of the main attributes of the scientific theory of audit are characterized and critically analyzed in this paper. The author offers and describes the directions for overcoming the internal and external contradictions of auditing science and practice on the basis of both foreign and domestic research findings. Apstrakt: Ovaj rad nastoji da obrazloži i opravda hipotezu da odsustvo naučne teorije revizije predstavlja faktor koji izaziva sumnju u institucionalni integritet same revizije. Autor navodi argumente koji ukazuju na disbalans i fragmentiranu prirodu postojećih odredbi iz oblasti revizije kao sistema naučnih znanja. Ovi argumenti navode na zaključak da postoji potreba za integrisanim interdisciplinarnim istraživanjem u cilju stvaranja naučne teorije revizije kao i organizovane oblasti ekonomskih nauka. Pored toga, autor formuliše osnovne zadatke za definisanja teroije revizorske nauke kao i prepreke koje se mogu javiti na tom putu. Ovaj rad kritički sagledava i obrađuje stavove koje zagovaraju različite naučne škole vezano za strukturu, uzajamnu povezanost i sadržaj glavnih atributa naučne teorije revizije. Autor ukazuje na moguće smernice za prevazilaženje internih i eksternih protivrečnosti unutar revizorske nauke i prakse na osnovu istraživanja sprovedenih u zemlji i inostranstvu.

Towards the problem of existence of the scientific theory of audit