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

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 “pro...

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Autores principales:	Ekaterina Igorevna Erokhina, Marina Vladimirovna Motolyanets, Natalia Andreevna Golubeva
Formato:	article
Lenguaje:	EN RU
Publicado:	Science and Innovation Center Publishing House 2020
Materias:	professional judgment expert accountant arbitration proceedings forensic accounting expertise Law K Social Sciences H
Acceso en línea:	https://doaj.org/article/b5295310bf6b4366872b0520ff7aac92
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spelling	oai:doaj.org-article:b5295310bf6b4366872b0520ff7aac922021-12-02T17:01:55ZTHE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS2070-756810.12731/2070-7568-2020-1-7-23https://doaj.org/article/b5295310bf6b4366872b0520ff7aac922020-03-01T00:00:00Zhttp://journal-s.org/index.php/nk/article/view/12622https://doaj.org/toc/2070-7568The 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.).Ekaterina Igorevna ErokhinaMarina Vladimirovna MotolyanetsNatalia Andreevna GolubevaScience and Innovation Center Publishing Housearticleprofessional judgmentexpert accountantarbitration proceedingsforensic accounting expertiseLawKSocial SciencesHENRUНаука Красноярья, Vol 9, Iss 1, Pp 7-23 (2020)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	professional judgment expert accountant arbitration proceedings forensic accounting expertise Law K Social Sciences H
spellingShingle	professional judgment expert accountant arbitration proceedings forensic accounting expertise Law K Social Sciences H Ekaterina Igorevna Erokhina Marina Vladimirovna Motolyanets Natalia Andreevna Golubeva THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
description	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.).
format	article
author	Ekaterina Igorevna Erokhina Marina Vladimirovna Motolyanets Natalia Andreevna Golubeva
author_facet	Ekaterina Igorevna Erokhina Marina Vladimirovna Motolyanets Natalia Andreevna Golubeva
author_sort	Ekaterina Igorevna Erokhina
title	THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
title_short	THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
title_full	THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
title_fullStr	THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
title_full_unstemmed	THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS
title_sort	expert-accountant’s professional judgment in the arbitration proceedings
publisher	Science and Innovation Center Publishing House
publishDate	2020
url	https://doaj.org/article/b5295310bf6b4366872b0520ff7aac92
work_keys_str_mv	AT ekaterinaigorevnaerokhina theexpertaccountantsprofessionaljudgmentinthearbitrationproceedings AT marinavladimirovnamotolyanets theexpertaccountantsprofessionaljudgmentinthearbitrationproceedings AT nataliaandreevnagolubeva theexpertaccountantsprofessionaljudgmentinthearbitrationproceedings AT ekaterinaigorevnaerokhina expertaccountantsprofessionaljudgmentinthearbitrationproceedings AT marinavladimirovnamotolyanets expertaccountantsprofessionaljudgmentinthearbitrationproceedings AT nataliaandreevnagolubeva expertaccountantsprofessionaljudgmentinthearbitrationproceedings
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THE EXPERT-ACCOUNTANT’S PROFESSIONAL JUDGMENT IN THE ARBITRATION PROCEEDINGS

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