Philosophy of University Audit: Contradictory Regulations

The article is devoted to the philosophical foundations of university audit. The “theory of inspired trust” is considered, the heuristic potential of the concept of “trust” is recorded. A parallel is drawn between the theory of Theodore Limperg Jr. and the concept of the ternary description language. The methodological value of the latter for describing audit activity is revealed. Modern audit theory is analyzed through the prism of opposing attitudes to technospherity and noosphericity. The “audit specificity” of the sphere of immaterial production is shown in comparison with the discourse of material production. An integrated approach to audit theory is considered, its valid concepts are clarified. The philosophy of the noospheric audit is presented in the first approximation, its semiotic nature is revealed. The goals and values of the modern university audit are analyzed. A conclusion is made about the need to take into account the ontological attitudes and cognitive orientations of teachers and students in the theory of university audit.