APPLYING THE PROFESSIONAL JUDGMENT OF THE AUDITOR IN THE CONTEXT OF THE DEVELOPMENT OF INTERNATIONAL AUDITINNG STANDARDS
TOMCHUK Olesya – Candidate of Economic Sciences, Associate Professor, Dean of the Department of Accounting and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: email@example.com).
FABIYANSKA Victoria – Candidate of Economic Sciences, Associate Professor of State Audit and Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Viktoriafab@ukr.net).
The article examines the state of reforming of auditor activity in Ukraine. Which is related to the European integration processes, the purpose of which is to approximate Ukrainian legislation on Accounting and Audit to the EU legislation and entry of the national economy into the world economic space. The concept of professional judgment of an auditor and its application depending on the stages of the audit process in the context of international audit standards is explored. As a result of the research, the actual definition of "professional judgment of the auditor" is formulated – it is the application of professional competency characteristics in planning, obtaining and evaluating sufficient and acceptable audit evidence, as well as in substantiating of the independent auditor opinion, which is the ultimate goal of the audit. Validity of an auditor opinion is his qualitative and quantitative sign, which is achieved by obtaining sufficient and acceptable audit evidence obtained through the use of audit procedures identified by the auditor during planning of the audit. It allows to articulate the decision on the type of audit opinion and, therefore, provides an acceptable level of audit risk and high quality auditing. As a result of the conducted research the model of formation of the substantiated auditor's judgment was developed.
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