Professional judgmentt of the auditor: gnoseological aspect

Iryna Mikhailivna Pozharytska


We consider the gnosiological aspect of professional judgment of the auditor on the basis of the studying the definition of this concept in the Ukrainian and foreign legal sources and references, the scientific literature. The author investigates the etymology of the concept of judgment and proposes her own definition of "auditor's judgment" as the process of application of professional competency in addressing the performance of audit tasks under conditions of uncertainty to formulate views on professional issues. Objects of professional judgment in the narrow and broad sense are defined. As the result there have been shown differences in the approaches to the determination of the auditor's judgment in Russia and Ukraine. 


professional judgment; the judgment of the auditor; expert assessments; the subject of professional judgment of the auditor; the object of judgment of the auditor

Full Text:



Azarskaia, M. A. (2009). Professional judgment of the auditor in quality control. Regional Economics: Theory and Practice, 42 (135), 32-38.

Sokolov, V. Y. (2003). Auditor's dictionary (192 p). Moscow: Finances and Statistics.

Baranov, P. P. (2011). Methodology and methods of forming a professional judgment about the materiality. – Kemerovo: Kuzbassvuzizdat.

Baranov, P. P. (2011). The transformation of ideas about the phenomenon of professional judgment in the research of foreign scholars. Auditor. 10, 22 – 32.

Glosarіy termіnіv (2010). Kiev: Auditorska Chamber of Ukraine.

Gutzeit, E. M. (2010). Audit and other science. Auditor, 10, 15-26.

Demidova, T. A. (2010). Documentation of professional judgment. Audit and Financial Analysis, 1, 208 -211.

Divinsky, B. D. (1999). Professional judgment of the auditor in determining materiality. Auditor, 3, 19 -24.

Pankov, S., Satalkina, E. V. (2011). Professional judgment of the auditor and accountant: similarities and differences. International accounting, 21, 10-15.

The list of terms and definitions used in the regulations (standards) of auditing. Retrieved September 15, 2013, from : http://base.

Red'ko, O. (2008). Audit in Ukraїnі. Morfologіya. Kiev: DP-INFORM analіt. Agency.

Surnіna, K. S. (2011). Analіtichnі procedures in the auditі: metodologіya i practice. Simferopol: DІAYPІ/

Dubchinskiy, V. (2009). Suchasni tlumachny vocabulary ukraїnskoї MTIE: 100000 slіv. Kharkiv: "School".

Dictionary of foreign words. Retrieved September 15, 2013, from :

Dictionary of foreign words. Retrieved September 15, 2013, from : http://ru.

Nechvolodov, L. І., Bezdіtko, V. І., Paraschich, V. V. (2009). 16. Universal Dictionary of the Ukrainian language. Synonyms, antonyms, homonyms. Kharkiv : Torsіng – plus.

Shaposhnikov, A. A., Sinitsyna, T. V. (2006). Professional judgment and its role in auditing. Audit statements, 4, 3 – 9.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023