Professional Judgment in Auditing

Professional Judgment is one of the major elements of auditing. Auditors continually use their Professional Judgment both to judge whether the accounting treatment used by the preparers of financial statements are according to Accounting Standards    and   to   Judge   how    to   carry   out   thei...

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Bibliographic Details
Main Authors: Mohsen Khoshtinat, Javad Bostanian
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2007-06-01
Series:مطالعات تجربی حسابداری مالی
Online Access:https://qjma.atu.ac.ir/article_4237_4972a9f6bb9bbb65edb2e3f47d4feac4.pdf