Professional judgment of the auditor. Skills involved, from the postulates proposed by Peter Facione

The intention of this work is to examine the cognitive and dispositional skills involved in the formation of the auditor's professional judgment, considering the postulates of critical thinking proposed by Peter Facione. The ontological position was based on the construction of social reality, which gave rise to a rationalist epistemological approach, according to which knowledge is generated from reason. The Delphi Method was adopted, widely supported by Facione, the guiding author of this work for the development of studies in the field of critical thinking. The findings of the research show the need to incorporate, in the field of audit, critical thinking with a view to guaranteeing the formulation of a rational and quality objective judgment that bases decision-making to improve the management of the entity. by management and members of corporate governance