PROFESSIONAL JUDGEMENT: A MUST IN THE AUDIT OF FINANCIAL STATEMENTS
Professional judgement involves the application of auditor’s knowledge, skills and experience during all stages of the audit. Our article aims to study professional judgement in the audit of financial statements. It should be applied correctly and consistently in order to obtain a fair view of finan...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Oradea
2015-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2015/n1/116.pdf |