The article deals with the analysis of the possibility and necessity of using new approaches in accounting and auditing in Russia, one of which is the institutional approach, which should be used as a form and method of audit research. Within the framework of the development of the theory of the research method, the category "approach to research" is analyzed on the basis of the substantiation of the special role of the aspect approach along with the system and conceptual one. The evolution of audit studies based on the institutional theory based on the works of foreign authors from the United States, Ukraine is analyzed. The audit problems and the crisis situation in the audit activity of the Russian Federation, which justify the need for the development of a new institutional theory of audit, are identified. Keywordsaudit; institutional approach; institutional paradigm of audit; evolution of the research of auditing; auditing problems; new institutional theory of auditing.I.

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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.