Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Dec 2016)
Aspects of application of auditor’s judgments
Abstract
Users should receive an adequate level of confidence in the possibility of its use for training, study and implementation of management decisions according to the results of audit of financial information. The source of this confidence is the audit report, based on the auditor's judgment, which is formed as the results of the procedures for obtaining and evaluating of audit evidence. Thus, the judgment of the auditor as a result of his work, has a leading role in forming of results of the audit. 517 The evaluative judgments have the special role among the auditor's judgment, which he creates and justifies in the tasks of the audit. Their content is to determine the set of parameters that determine the nature of the subject of judgment. Auditor’s judgements may be used for the purposes of identification (ID judgment). Identification is the process of definition of information, events, circumstances and other objects. Auditor's procedural judgment has content of the regarding procedures that can be used to obtain information and their volume. The classification makes it possible to identify the application targets of auditor’s professional judgment that in its turn, enables the optimization of measures to meet the tasks of auditing financial information.
