diff --git a/cycode/cli/files_collector/walk_ignore.py b/cycode/cli/files_collector/walk_ignore.py
index 76d04366..93286c87 100644
--- a/cycode/cli/files_collector/walk_ignore.py
+++ b/cycode/cli/files_collector/walk_ignore.py
@@ -24,7 +24,8 @@ def _walk_to_top(path: str) -> Iterable[str]:
 
 def _collect_top_level_ignore_files(path: str) -> List[str]:
     ignore_files = []
-    for dir_path in _walk_to_top(path):
+    top_paths = reversed(list(_walk_to_top(path)))  # we must reverse it to make top levels more prioritized
+    for dir_path in top_paths:
         for ignore_file in _SUPPORTED_IGNORE_PATTERN_FILES:
             ignore_file_path = os.path.join(dir_path, ignore_file)
             if os.path.exists(ignore_file_path):
diff --git a/cycode/cli/utils/ignore_utils.py b/cycode/cli/utils/ignore_utils.py
index 329fa055..f44b6024 100644
--- a/cycode/cli/utils/ignore_utils.py
+++ b/cycode/cli/utils/ignore_utils.py
@@ -396,12 +396,10 @@ def walk(self, **kwargs) -> Generator[Tuple[str, List[str], List[str]], None, No
 
             # decrease recursion depth of os.walk() by ignoring subdirectories because of topdown=True
             # slicing ([:]) is mandatory to change dict in-place!
-            dirnames[:] = [
-                dirname for dirname in dirnames if not self.is_ignored(os.path.join(rel_dirpath, dirname, ''))
-            ]
+            dirnames[:] = [d for d in dirnames if not self.is_ignored(os.path.join(rel_dirpath, d))]
 
             # remove ignored files
-            filenames = [os.path.basename(f) for f in filenames if not self.is_ignored(os.path.join(rel_dirpath, f))]
+            filenames = [f for f in filenames if not self.is_ignored(os.path.join(rel_dirpath, f))]
 
             yield dirpath, dirnames, filenames
 
diff --git a/tests/cli/files_collector/test_walk_ignore.py b/tests/cli/files_collector/test_walk_ignore.py
index fd2612d5..b771cdf9 100644
--- a/tests/cli/files_collector/test_walk_ignore.py
+++ b/tests/cli/files_collector/test_walk_ignore.py
@@ -140,3 +140,20 @@ def test_walk_ignore(fs: 'FakeFilesystem') -> None:
     assert normpath('/home/user/project/subproject/ignored.pyc') not in result
     # presented:
     assert normpath('/home/user/project/subproject/presented.py') in result
+
+
+def test_walk_ignore_top_level_ignores_order(fs: 'FakeFilesystem') -> None:
+    fs.create_file('/home/user/.gitignore', contents='*.log')
+    fs.create_file('/home/user/project/.gitignore', contents='!*.log')  # rollback *.log ignore for project
+    fs.create_dir('/home/user/project/subproject')
+
+    fs.create_file('/home/user/ignored.log')
+    fs.create_file('/home/user/project/presented.log')
+    fs.create_file('/home/user/project/subproject/presented.log')
+
+    path = normpath('/home/user/project')
+    result = _collect_walk_ignore_files(path)
+    assert len(result) == 3
+    assert normpath('/home/user/ignored.log') not in result
+    assert normpath('/home/user/project/presented.log') in result
+    assert normpath('/home/user/project/subproject/presented.log') in result