Modern Auditing Paradigms

Paradigm as a way of seeing the world among a group of scientists is a common scientific discipline that guides scientific flows including knowledge production, absorption of facilities and resources for scientific activities, and scientists’ behaviors in any scientific field. In each discipline, it is the paradigm that determines what questions should be asked and how to answer these questions.Entry into a profession that requires a decision, making requires distinctive features and characteristics that are the most important is the ability to make professional judgments. Auditors' task as a practitioner of a profession is to express an opinion about financial statements, which requires auditor neutrality in judgment. In this article, we have introduced the concept of paradigm and its description in the field of modern audit. The changes in the digital economy approach have being made, hence, the kind of attitude toward the audit paradigm and the business is changing as well.