The research aims at identifying the concept of brainstorming and its dimensions in auditing and then definition of the concept of professional judgment in auditing and its importance and the approaches to its rationalization, and the extent of effect of the use of brainstorming in rationalizing the professional judgment of the auditor to evaluate the going concern of a company by answering the following major question: "Is there an effect for the use of brainstorming in the rationalization of the auditor's professional judgment to evaluate the going concern of a company? The research has reached to a number of conclusions including the following:1. Brainstorming in auditing is a scientific technique used by the auditing team to generate and produce creative opinions and ideas to solve a particular problem in the auditing process; these opinions and ideas must be good and useful.2. Brainstorming also aims at setting of the minds of the auditing team in a state of stimulation and readiness to think in all directions to generate and improve the creative ideas and opinions through simulation and cooperation by ideas by the auditing team to set more efficient and more effective auditing procedures for the problem or the topic subject to auditing in a way that auditing team will be working in an atmosphere of freedom that will result in the emergence of all the opinions and the ideas.3. The effect of the use of brainstorming in rationalizing the professional judgment of the auditor to evaluate the going concern of a company can also be defined through obtaining of suitable and appropriate auditing evidences with regard to the extent of suitability of using of the administration for the assumption of the going concern of a company in the preparation of financial statements, and the robustness and the reasonableness of the expectations and the predictions provided by the management. Also to evaluate the going concern of a company the existence of essential suspicions related to events or circumstances that could cast negative speculations on the going concern of a company, the additional auditing procedures on definition of the events or the circumstances. And finally, rationalization of the professional judgment of the auditor in determining the implications of the auditor's report on reporting according to the international standards of auditing