Auditor's professional skepticism: a case from Ukraine

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Viktoriia Fabiianska
Petro Kutsyk
Iryna Babich
Svitlana Ilashchuk
Roman Voronko
Svitlana Savitska
صندلی اداری


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 (2010). The authors substantiated the need to develop a separate working document for the auditor, which should contain a list of questions, the answers to which would enable the head of the audit group (the head of the audit firm responsible for the quality control system of the audit firm) to summarize information on the use of professional skepticism by the group members in the audit process for confidence that the audit engagement was carried out with a high level of professionalism and professional independence. The use of the Hurtt scale of professional skepticism (2010) to measure the level of professional skepticism of auditors in Ukraine is quite acceptable for ensuring quality control procedures for audit services both at the intra-firm level and at the level of external quality control.


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Integration System of Education, Science and Production
Author Biographies

Viktoriia Fabiianska, Vinnytsiagaz Zbut L

Ph.D. in Economics, Associate Professor, Accountant

Petro Kutsyk, Lviv University of Trade and Economics

Rector, Dr.Sc. in Accounting; Professor of the Accounting Department. He is certified auditor. Membership in professional organizations: since 2016 – since 2000 – a full member of the Union of Auditors of Ukraine, member of Chamber of Auditors and Accountants of Ukraine. He has published 239 scientific and methodological works, including 177 scientific and 62 educational and methodological works. Co-author of 15 textbooks and textbooks, 16 monographs. He was awarded the badge of the Ministry of Education and Science of Ukraine “Excellence in Education of Ukraine” in 2007. He was awarded honorary labor honors “Badge of Honor” of the Central Union of Consumer Societies of Ukraine in 2007. He was awarded Diploma of the Ministry of Education and Science in 2011. He has Diploma of the All-Ukrainian Central Union of Consumer Societies and the Central Committee of the Trade Union of Consumer Cooperatives Workers of Ukraine in 2016.

Scientific interests: Integrated Accounting systems in corporate management; Methodology and organization of financial accounting of investments.

Iryna Babich, Lutsk National Technical University

Ph.D. in Economics, Associate Professor of the Department of Accounting and Audit. She teaches disciplines taught: Organization and methods of Audit, Accounting and reporting in taxation, Audit, Tax planning. Research interests: Internal control and audit in the enterprise management system, Accounting, control and audit: theory and practice. Accounting and control support for the management of agribusiness enterprises. Author of more than 85 scientific works. 

Svitlana Ilashchuk, Yuriy Fedkovych Chernivtsi National University

She is a scientist in the field of Accounting and Finance: Management, Business Administration, Strategic management, Management of public institutions and organizations, Business planning, Management and Administration, etc. Author of more than 52 scientific works. 

Roman Voronko, Lviv University of Trade and Economics

Dr.Sc. in Economics, Associate Professor, Head of the Department of Accounting, Control, Analysis and Taxation, Researcher ID: F-8536-2019

Svitlana Savitska, State Agrarian and Engineering University in Podilya

Ph.D. in Economics assistant of the department of accounting, taxation and technologies of electronic business of the State Agrarian and Engineering University in Podilya. 84 scientific and methodological works have been published, including 31 scientific and 53 methodical works. In 2018 she was awarded the Certificate of Executive Committee of Kamyanets-Podilskyi City Council. Scientific interests: investment development of agro-industrial enterprises and rural territories; state regulation of investment processes; the impact of the tax system on investment activity.


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