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Professional judgmentt of the auditor: gnoseological aspect
Abstract
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.
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References
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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
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