%0 Journal Article %T Evidence-Based and Professional Judgment in Auditing %A Guttsayt, E.M. %K audit, audit organization, evidentiary judgment, expert assessment method, socially significant organization, assessment, professional judgment, auditor’s professional judgment, comparable prices, average revenue %J Auditor %D 2023 %N 9 %P 8 %I INFRA-M Academic Publishing LLC.