Russian Federation
The article proposes and substantiates new formulations of the concepts of professional and evidence-based judgment. The concept of the application of such judgments when working with numerical estimates is developed. The usefulness of using the method of expert assessments in the audit is shown. Time series are built — in current and comparable prices — of average revenues for audits for audit organizations in general and in three sections: large-scale, regional, type of economic entities. Considered — both in general terms and with examples — the possibility of using the constructed time series through a combination of professional and evidence-based judgments when making various decisions in the audit. Suggestions for improving this combination are formulated. Th e possibility of combining professional and evidence-based judgments in assessing audit risks and in determining the size of audit samples is shown.
audit, audit organization, evidentiary judgment, expert assessment method, socially significant organization, assessment, professional judgment, auditor’s professional judgment, comparable prices, average revenue
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