AUDITOR'S PROFESSIONAL SKEPTICISM: A CASE FROM UKRAINE

Abstract

The authors conducted a study of the modern concept of professional skepticism of an auditor in Ukraine to develop proposals in accordance with the main directions of its development and improvement based on positive foreign experience. The research methodology is based on theoretical generalizations and the use of scientific tools, including comparative analysis, surveys of auditors to determine the level of their professional scepticism. 124 questionnaires were distributed to auditors in Ukraine in order to conduct empirical studies to determine the level of professional scepticism of auditors. A total of 92 questionnaires were received, accounting for 74% of responses. The study uses a questionnaire method to determine the level of professional scepticism of participants on the thirty questions identified by HURTT