Keywords: audit, independent control, professional judgment, quality of reporting information, International Standards on Auditing


The article considers the role and development of auditing in Ukraine through the prism of its growing importance in the socio-economic and environmental environments. Emphasis is placed on the growth of the number of scientific studies in the field of audit, which is due to the needs of practice in both domestic and international markets. It turns out that despite the expansion, diversification and complexity of audit objects, its fundamental mission, which became a prerequisite for its formation and development, is stable and stable. Independent audit is designed to ensure the confidence of users of financial statements. Sustainable economic development determines new requirements for the expression of the auditor's opinion and the formation of professional judgments. The institutional status of the audit transforms the role of professional judgment in ensuring the implementation of the mission of this public institution, which can be determined based on the need to take into account the following circumstances: 1) the professional judgment of the auditor is generated based on his subjective attitude both directly to the information being studied in the performance of relevant tasks, and to the processes of its preparation and further processing (including - by the auditor himself); 2) the professional judgment of the auditor is a way to generalize and formalize the attitude of the executor of the relevant measures; 3) the application of professional judgments of the auditor involves the adoption of the auditor's responsibility to the public for compliance with the results of the criteria for satisfying the interests of users of information. Therefore, the role of professional judgment of the auditor as a mechanism for performing audit activities, based on the doctrine of the institutional status of the audit, is to ensure the validity of the results of the auditor. It is important when choosing the parameters of the auditor's professional judgment to take into account the need to comply with the requirements of International Standards on Auditing and the client's need for audit support in a sustainable development.

How to Cite
Дубинська, О. (2021). РОЗВИТОК ТЕОРІЇ ТА ПРАКТИКИ АУДИТУ ЧЕРЕЗ ПРИЗМУ ВІТЧИЗНЯНИХ І ЗАРУБІЖНИХ ДОСЛІДЖЕНЬ. Scientific Notes of Lviv University of Business and Law, 28, 141-148. Retrieved from https://nzlubp.org.ua/index.php/journal/article/view/399