PROFESSIONAL AUDITOR’S JUDGEMENT AS THE RESULT OF COGNITION

Professional audit activity is an organized and regulated activity of auditor as a specialist-scientist, which requires constant improvement and development of professional abilities and professional competencies, which are directed at achieving the main objective of the audit task: increasing the level of user trust to the financial reporting, which achieves due to the auditor's opinion about the entity's financial statements, the validity of which directly depends on the professional judgment of the particular auditor. The article provides the components of the auditor's professional competencies, their role in the process of completing the audit task and the process of knowledge gathering. The essence of the interaction between the object and the subject in the process of the audit task performing is revealed. The basic forms of activity, in the process of which the auditor's knowledge is gathering and acquiring verity are identified, and the main types of practice that are included in auditor's professional activity, are highlighted. The role of the auditor's personal cognitive abilities in the process of professional competency development is investigated. The process of performing the audit task as a professional activity system of the auditor is suggested. This provides a holistic view to the process of obtaining knowledge, development of auditor's cognitive and professional abilities, truth verification of the obtained knowledge in the process of forming professional judgment in audit.