Simferopol', Russian Federation
Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.
professional judgment, the judgment of the auditor, auditing standards, the auditor’s report, the conceptual model of judgment
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