THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS

Abstract

The purpose of the research is to study and identify the genesis of the concepts of “professional judgment of an accountant”, “professional judgment of an auditor” and “special knowledge”, which serve as the basis for the formation of an author’s approach to the interpretation of the concept of “professional judgment of an expert accountant” based on the synergy of knowledge, skills, competencies, principles and theories of economic sciences, international auditing standards, international financial reporting standards, national accounting standards, Tax and Civil Code of the Russian Federation. The results of the research determined that the greatest attention of domestic authors is given to the disclosure of the interpretations of “professional judgment of an accountant” and “professional judgment of an auditor.” However, in spite of the urgent need in recent years to develop the theoretical foundations in the field of forensic accounting expertise, there are no approaches to defining the concept of “professional judgment of an expert accountant”, which negatively reflects the formation of the opinion of an expert accountant in the framework of the Arbitration Procedure. The research used general scientific methods of cognition (observation, comparison, analysis, synthesis, generalization, induction, deduction, modeling, historical and logical methods, systematization of theoretical and practical material), special methods (method of documentary and actual verification, inspection, request, confirmation, analytical procedures, etc.).

Keywords

• professional judgment
• expert accountant
• arbitration proceedings
• forensic accounting expertise