Manko N. Evidentialness of the auditor’s judgment: theory and practice

The purpose of the dissertation is to develop organizational and methodological principles and practical recommendations for ensuring the provability of professional judgment in the audit in terms of substantiation of the form of audit opinion in the report of the independent auditor. The scientific novelty of the obtained results lies in solving the scientific problem of developing organizational and methodological principles and practical recommendations for ensuring the provability of professional judgment in auditing in terms of substantiation of the form of audit opinion in the report of the independent auditor. The most significant results that characterize the scientific novelty of the dissertation are: improved: - conceptual model of generalization of local judgments of the auditor in the process of performing the audit of financial statements based on a combination of methodological and practical support of local judgments on significant aspects of financial statements, taking into account the criteria for reasonable assurance that there are no material misstatements or misstatements; - communicative model of interaction of team members on the task in the system of team cognition through the establishment of the relationship between theory, practice and personal cognitive abilities of the auditor in the process of forming professional judgment; - organizational and methodological principles of ensuring the formation of professional judgment in the process of performing the audit task through the proposed classification of audit techniques and algorithms for their application in the process of collecting audit evidence, building an organizational model of the audit task; - systematization of information support of the audit taking into account the stages of the task by clarifying the list of sources of information used in the process of collecting audit evidence, as well as the logical scheme of forming the auditor's opinion in terms of sequential analysis of information flows at each stage; - the subject area of ​​the study of the statements of management in terms of compliance with basic principles in the preparation of financial statements in accordance with International Financial Reporting Standards; - the method of the auditor's response to the consequences of the components of audit risk in order to reduce their impact on the formation of professional judgment of the auditor by developing a mechanism of influence of the auditor on the consequences of the risk of non-detection; have been further developed: - substantiation of the role of scientific knowledge in the process of forming professional judgment through the study of knowledge as a process of obtaining and accumulating knowledge of the auditor, establishing the relationship between the development of scientific knowledge and knowledge in the audit task; - methods of assessing the information support of professional judgment in auditing, presented by the algorithm for assessing the adequacy of the audit evidence, information and organizational model of professional judgment and the format of the internal standard "Assessment of audit evidence in the audit of financial statements"; - organizational aspects of the formation of local judgments of the auditor and assessment of their impact on the choice of the auditor's opinion.