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- Title
Raţionamentul profesional - factor determinant în creşterea calităţii misiunilor de asigurare.
- Authors
POPA, Irimie Emil; TIRON TUDOR, Adriana; ŞPAN, Georgeta Ancuţa
- Abstract
Assurance services are governed by the International Standards on Auditing (ISA) and the national rules. The diversity of situations encountered in practice and the complexity of the economic and social environment have shown that the existing regulations do not meet all the needs of the professionals. Thus, many of the decision an auditor must take are based on his professional judgment. Therefore, the professional judgment can be seen as a key element of the quality of decisions taken by the auditors. The present material includes a qualitative study on professional judgment. There were made different specifications regarding the influence factors mentioned in the literature and the contextual elements that expressly requires the exercise of professional judgment. A special approach was made on the ISAs, more precisely each of the standards was separately analyzed in order to show the impact of the judgment on each stage of an audit. Besides the influencing factors and the context of the professional judgment, were also presented the main features that every auditor should meet in order to perform a professional mission and to reach the expected results.
- Publication
Audit Financiar, 2012, Vol 10, Issue 86, p34
- ISSN
1583-5812
- Publication type
Article