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The article deals with the development of the theory of audit based on the proof of the hypothesis that the institutional paradigm of audit exists. The process of changing the paradigm of audit science is substantiated. Institutional theory of audit based on the works of foreign authors from the United States, Great Britain, Pakistan, the Netherlands, Libya, Malaysia. The design of the institutional approach of audit research, which includes three areas: philosophical, methodological and institutional analysis, is expanded. The conceptual structural scheme of the audit institution based on the system methodology of G. B. Kleiner, taking into account the established limitations, is presented. The scientific provisions of the institute of audit as an object, environment, process and project are substantiated. Keywords— audit; institutional approach; institutional paradigm of audit; evolution of the research of auditing; auditing problems; new institutional theory of auditing; structure of the audit institution; conceptual framework of audit institution, audit institution as an object, environment, process and project. I. PROBLEM STATEMENT The set of methodological approaches to audit research gives grounds to believe that there is a process of paradigm change in the economic science of audit, the essence of which is "recognized by all scientific achievements, which for a certain time give the scientific community a model of problem statement and their solutions" (T. Kun, 1977. P. 11) [1]. The paradigm in the methodology of science is associated with the initial conceptual scheme, the model of problem statement and ways of solving them, research methods, values, technical skills and means that prevail during a particular historical period in the scientific community and have become a scientific tradition. The paradigm allows to clarify, recognize, develop and specify the essence of things and situations. The "paradigm theory" formulates the problem, guarantees "the existence of a certain solution", but also requires efforts aimed at "the development of the paradigm" (T. Kun, 1977. P. 50) [1]. By classifying experimental activities, T. Kuhn highlights "the empirical work that is undertaken to develop a paradigm theory in order to resolve some remaining ambiguities..." (T. Kun, 1977. P. 49) [1]. The conclusion of T. Kun that "the formation of the paradigm and the emergence of a more esoteric type of research on its basis is a sign of maturity of any scientific discipline" (T. Kun, 1977. P. 30) [1]. According to Kun, the concept of the development of science is a change of paradigms, while there are signs of the pre – revolutionary situation in science. In our opinion, these features are presented in the modern audit. The purpose of the study is to identify the institutional paradigm of audit and on this basis to develop its theory. II. "OTHER KNOWLEDGE" ABOUT AUDITING KNOWN

Development of the Audit Theory Based on Identification of Its Institutional Paradigm