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
Pages:
from 41
to 45
Published:
06.12.2019
Subject area:
VAK Russia 08.00.12
UDC 33
CSCSTI 06.35
CSCSTI 06.52
Russian Classification of Professions by Education 38.02.01
Russian Classification of Professions by Education 38.07.02
Russian Library and Bibliographic Classification 650
Russian Library and Bibliographic Classification 65
Russian Trade and Bibliographic Classification 7757
Russian Trade and Bibliographic Classification 77
BISAC BUS003000 Auditing
UDC 33
CSCSTI 06.35
CSCSTI 06.52
Russian Classification of Professions by Education 38.02.01
Russian Classification of Professions by Education 38.07.02
Russian Library and Bibliographic Classification 650
Russian Library and Bibliographic Classification 65
Russian Trade and Bibliographic Classification 7757
Russian Trade and Bibliographic Classification 77
BISAC BUS003000 Auditing
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.
