PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT
Professional judgement represents the key to a succesful audit engagement. In order for the auditors to use their professional judgment correctly, they must know the rules and standards, both those related to accounting and audit.ISA 200 emphasizes the importance of exercising professional judgment...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Romanian Foundation for Business Intelligence
2014-11-01
|
| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_5_30.pdf
|