Abstract and keywords
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.

Keywords:
audit, auditor, auditor's professional judgment, audit activity
Text
Publication text (PDF): Read Download
References

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.

Login or Create
* Forgot password?