Formation of criteria of the auditor`s trust in the independent appraiser during the audit of accounting evaluations

The article is devoted to the issue of taking into account the instructions of ISA 620 "Using the work of an auditor’s expert" when auditing the public financial statements of Ukrainian enterprises. Methodological tools have been developed in order to identify audit risks of material misstatement and non-disclosure during the audit of the valuation of assets and liabilities of the enterprise, performed by an independent appraiser. Recommendations are provided, the use of which will allow to valuate the compliance of the independent appraiser's goals with the auditor's goals when checking the objectivity of the assessment of accounting objects under conditions of sustainable development and in the presence of signs of violation of the principle of business continuity