Theoretical and Practical Foundations of the Process of Forming Auditors' Professional Judgments

This article covers the theoretical and practical foundations of the process of forming professional judgments of auditors. The study analyzes the completeness, reliability and accuracy of accounting information as factors that directly affect audit decisions. The accuracy and validity of audit judgments are explained by cognitive analysis approaches on the example of real audit reports studied in the practice of Uzbekistan. The article also proposes a cognitive model for forming an audit opinion, a system of indicators measuring the reliability and completeness of accounting information, and a multifactorial approach to assessing significant audit issues. The results of the study show that combining the elements of information quality, cognitive thinking and professional skepticism in the audit process allows increasing the accuracy and reliability of audit conclusions.