Search Results - subject:"PROFESSIONAL JUDGMENT"

CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS

Cenar, Iuliana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 4-4

professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment … deals withaspects related to the importance of professional judgment, its need in accounting, including thecase of policies …

Persistent link: https://www.econbiz.de/10010838700

Toward a Knowledge Management Framework for Auditing Processes

Nguyen, Loan; Kohda, Youji - In: International Journal of Knowledge and Systems Science … 8 (2017) 3, pp. 45-67

We aimed at discovering how auditors working in an auditing firm managed their knowledge-related processes, and then built a theoretical model for the knowledge management of professional knowledge-intensive services like auditing. We conducted a case study in an auditing firm in Vietnam by...

Persistent link: https://www.econbiz.de/10012046357

The effects of internal auditors competence and independence on professional judgment : evidence from Indonesia

Asmara, Rina Yuliastuty - In: International journal of economic perspectives : IJEP 11 (2017) 2, pp. 300-308

Persistent link: https://www.econbiz.de/10012199400

ВЗАИМОСВЯЗЬ РАЗВИТИЯ УЧЕТА И ЛИЧНОСТИ БУХГАЛТЕРА

Гульпенко К.В.; Смирнова Е.А. - In: Проблемы современной экономики (2011) 3, pp. 128-132

В статье рассматривается развитие бухгалтерского, налогового, управленческого и других видов учета, знания которых влияют на формирование профессионального...

Persistent link: https://www.econbiz.de/10011239020

PROFESSIONAL JUDGMENT AND CREATIVE ACCOUNTING UNDER IFRS IN EX-COMMUNIST COUNTRIES: CASE OF ROMANIA

Ovidiu, MEGAN - In: Annals of Faculty of Economics 1 (2011) 2, pp. 564-570

) International Financial Reporting Standards reporting regulation and professional judgment. Under the pressure of economic … which are the risks related to professional judgment application under IFRS on the financial statement users. As research … risk of applying professional judgment prescribed by IFRS in ex-communist countries is to appear different creative …

Persistent link: https://www.econbiz.de/10009650811

Measuring the impact of code of ethics on the quality of auditors' professional judgment

Alrabba, Hussein Mohammed - In: Journal of governance and regulation : international … 5 (2016) 4, pp. 54-60

Persistent link: https://www.econbiz.de/10011673792

Encouraging professional skepticism in the industry specialization era: a dual-process model and an experimental test

Grenier, Jonathan H. - 2010

I develop a framework that elucidates how the primary target of auditors’ professional skepticism – audit evidence or their own judgment and decision making – interacts with other factors to affect auditors’ professional judgments. As an initial test of the framework, I conduct an...

Persistent link: https://www.econbiz.de/10009477727

QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH

Popa, Emil Irimie; Span, Ancuta Georgeta; Fulop, Timea … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 27-27

Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson). Researches conductedover time revealed the...

Persistent link: https://www.econbiz.de/10008775986

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT

Socol, Adela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 29-29

The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements. We study the auditor’sresponsibilities in the...

Persistent link: https://www.econbiz.de/10008775987

THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS

Ancuta, Span Georgeta; Emil, Popa Irimie; Timea, Fulop … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 585-588

The assessment of a significant ascertainment made by the auditor is particularly sensitive which shapes the quality of a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users of financial statements. This material highlights the...

Persistent link: https://www.econbiz.de/10008787406