Developing the effectiveness of professional audit judgment based on the mindfulness of auditors
Judgment in the auditing profession as a subjective criterion in the decisions of auditors has a significant role in improving the quality of decision support for analysts, shareholders, and investors in the capital market. Therefore, recognizing the qualitative characteristics in this area can help...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Iran Finance Association
2023-01-01
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Series: | Iranian Journal of Finance |
Subjects: | |
Online Access: | https://www.ijfifsa.ir/article_145003_4afefefba7b72d59740dd24fa555a482.pdf |