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Aspects of Accountant’s Professional Judgment in Theory and Practice

Yelena Smirnova
assistant professor of the Department of Accounting and Audit of St. Petersburg State University of Engineering and Economics
St. Petersburg
We research aspects of accountant’s professional judgment in theory and practice and state various approaches to the problem. We describe our own understanding of the essence of professional judgment.


  • business accounting
  • professional judgment
  • accountant
  • opinion
  • accounts
  • 188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5