Using the Professional Judgment within the Financial Auditor's Profession

The audit mission comes to the aid of the big companies in solving the issues that occur in the financial statements. This paper aims to describe and synthesize the situations in which the auditor uses its professional judgment as a main instrument in the audit activity performed within a company. T...

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Bibliographic Details
Main Authors: ADRIAN STEFAN-DUICU, VIORICA MIRELA STEFAN-DUICU
Format: Article
Language:English
Published: Nicolae Titulescu University 2015-05-01
Series:Global Economic Observer
Subjects:
Online Access:http://www.globeco.ro/wp-content/uploads/vol/split/vol_3_no_1/geo_2015_vol3_no1_art_017.pdf