INDEPENDENCE AND OBJECTIVITY - A SINE QUA NON PRINCIPLE IN AUDITING
Objectivity is an independent mental attitude that the auditors should maintain in performing engagements. The auditors are not to subordinate their judgment on audit matters to that of others. Objectivity requires the auditors to perform engagements in such a manner that they have an honest belief...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2012-12-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | http://www.upet.ro/annals/economics/pdf/2012/part4/Ravas.pdf |