DEVELOPMENT OF THE CONCEPT OF PROFESSIONAL JUDGMENT IN AUDIT
Authors:
1.
Don State Technical University
(Economic security, accounting and law, associate professor)
from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
2.
Don state technical University
(Economic security, account and right)
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Rostov-na-Donu, Rostov-on-Don, Russian Federation
Type:
Сonference article
Published:
06.12.2019
Subject area:
08.00.12
33
06.35
06.52
38.02.01
38.07.02
650
65
7757
77
BUS003000
33
06.35
06.52
38.02.01
38.07.02
650
65
7757
77
BUS003000
Language:
Russian
Keywords:
audit, auditor, auditor's professional judgment, audit activity
Abstract (English):
The article deals with the development of the concept of professional judgment in audit. The logical structure of the auditor's professional judgment, the actual requirements imposed on it and the factors influencing it are given.
The article deals with the development of the concept of professional judgment in audit. The logical structure of the auditor's professional judgment, the actual requirements imposed on it and the factors influencing it are given.
Keywords:
audit, auditor, auditor's professional judgment, audit activity
audit, auditor, auditor's professional judgment, audit activity
1. The federal law of 30.12.2008 № 307-FZ «About auditor activity» URL: http://www.consultant.ru/document/cons_doc_LAW_83311/
2. Arabyan K. K. Conceptual foundations of audit theory / K. K. Arabyan // Auditor. - 2017. - №. 7. - P. 16-27.
3. Izvarina N. Y. Internal audit in the system of corporate governance / N. Y. Izvarina, A.V. Albotova / / Young scientist. - 2018. - № 19 (205) - Vol. - P. 46-47.
4. Kozmenkova S. V. Audit: problems and ways of development / S. V. Kozmenkova // International accounting. - 2015. - №3 (345). - P. 31-43.
