PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT

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...

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Bibliographic Details
Main Authors: Anca Oana CHIȘ, Andra Maria ACHIM
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-11-01
Series:SEA: Practical Application of Science
Subjects:
Professional judgement
Scepticism
Audit engagement
Audit opinion
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_5_30.pdf

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