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
1. Azarskaya M.A. Professional´noe suzhdenie auditora v sisteme kontrolya kachestva / M. Azarskaya. Regional´naya ekonomika: teoriya i praktika. - 2009. - № 42 (135). - S. 32-38.
2. Baranov P.P. Metodologiya i metodika formirovaniya professional´nogo suzhdeniya o sushchestvennosti / P. Baranov [monografiya]. - Kemerovo: Kuzbassvuzizdat, 2011. - 257 s.
3. Baranov P.P. Definitsiya kategorii professional´nogo suzhdeniya v audite: teoreticheskiy i prikladnoy aspekty / P. Baranov. Auditor. - 2012. - № 9. - S. 167-175.
4. Guttsayt E.M. Audit i drugie nauki / E. Guttsayt. Auditor. - 2010. - № 10. - S. 15-26.
5. Demidova T.A. Dokumentirovanie professional´nogo suzhdeniya auditora / T. Demidova. Audit i finansovyy analiz. - 2010. - № 1. - S. 208-211.
6. Divinskiy B.D. Professional´noe suzhdenie auditora pri opredelenii urovnya sushchestvennosti / B. Divinskiy //Auditor. - 1999 - № 3. - S. 19-24.
7. Pankova S.V. Professional´noe suzhdenie bukhgaltera i auditora: skhodstva i razlichiya / S. Pankova, E. Satalkina. Mezhdunarodnyy bukhuchet. - 2011. - № 21. - S. 10-15.
8. Pozharits´ka І.M. Profesіyne sudzhennya u spetsіalіzovanikh sferakh auditu. Fіnansi, banki, іnvestitsії : nauk. vіsnik. - 2013. - № 5 (24). - S. 113-118.
9. Pozharits´ka І.M. Kontsept «sudzhennya auditora» u suchasnomu diskursі. Ekonomika i upravlenie. - 2013. - № 5. - S. 113-120.
10. Pozharits´ka І.M. Profesіyne sudzhennya u kontekstі standartіv auditu / Vіsnik Chernіgіvs´kogo derzhavnogo tekhnologіchnogo unіversitetu. Serіya «Ekonomіki nauki»; naukoviy zbіrnik / Chernіg. derzh. tekhnol. un-t. - Chernіgіv: Chernіg. derzh. tekhnol. un-t, 2013. - № 4 (70). - S. 454-460.
11. Pozharitskaya I.M. Professional´noe suzhdenie glazami auditorov Kryma / I. Pozharitskaya. Problemy sovremennoy ekonomiki: global´nyy, natsional´nyy i regional´nyy kontekst [Tekst] : sb. nauch. st. V 2 ch. Ch. 2 / GrGU im. Ya. Kupaly: redkol.: V.S. Fateev (gl. red.), D.V. Primshits (zam. gl. red) [i dr.]. Grodno: GrGU, 2013. - S. 331-336.
12. Pozharits´ka І.M. Profesіyne sudzhennya auditora: gnoseologіchniy aspekt. Ekonomіchniy analіz : zb. nauk. prats´ / Ternopіl´s´kiy natsіonal´niy ekonomіchniy unіversitet; redkol. : S. І. Shkaraban (golov. red.) ta іn. - Ternopіl´ : Vidavnicho-polіgrafіchniy tsentr Ternopіl´s´kogo natsіonal´nogo ekonomіchnogo unіversitetu «Ekonomіchna dumka», 2013. - Tom 14. - № 1. - S. 134-139.
13. Pozharits´ka І.M. Kontseptual´na model´ profesіynogo sudzhennya v auditі. Nezalezhniy auditor. - 2014. - № 2. - S. 55-61.
14. Pozharits´ka І.M. Profesіyne sudzhennya v auditі: teorіya ta praktika [Tekst] : monografіya. Sіmferopol´: VD «ARІAL», 2013. - 356 s.
15. Shaposhnikov A.A. Professional´noe suzhdenie i ego rol´ v audite / A. Shaposhnikov, T. Sinitsyna //Auditorskie vedomosti. - 2006. - № 4. - S. 3- 9.
16. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements / [Elektronnyy resurs] / http://www.ifac.org / publicationsresources / 2014- handbook-international-quality-control-auditing-review-other-assurance-a.
17. Mezhdunarodnye standarty audita i Mezhdunarodnye standarty kontrolya kachestva, opublikovannykh Mezhdunarodnoy Federatsiey Bukhgalterov (MFB) v Sbornike po Mezhdunarodnym standartam kontrolya kachestva, audita, obzornykh proverok, prochikh zadaniy po podtverzhdeniyu dostovernosti informatsii i soputstvuyushchikh uslug - izdanie 2012, Chast´ I, vypolnennogo po Soglasheniyu RKA s MFB. Ofitsial´nyy perevod na russ. yaz. SRO «Rossiyskaya kollegiya auditorov». [Elektronnyy resurs] http://www.rkanp.ru/node/1300.
