Search Results - subject:"PROFESSIONAL JUDGMENT"

Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation

Manea, Marinela-Daniela; Dragoi, Elena Violeta - In: Studies and Scientific Researches. Economics Edition (2010) 15

With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the...

Persistent link: https://www.econbiz.de/10008470768

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

Oprean, Ioan; Span, Georgeta Ancuta - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 25-25

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment …

Persistent link: https://www.econbiz.de/10008497426

Bleak weather for Sun-Shine AG : a case study of impairment of assets

Detzen, Dominic; Stork Wersborg, Tobias; Zülch, Henning - In: Issues in accounting education 30 (2015) 2, pp. 113-126

Persistent link: https://www.econbiz.de/10011296921

Audit evidence – top argument for final audit opinion

MORARIU, Ana; CERCEL, Tanti; CIOCODEI, Gabriela Felicia; … - In: Annals of University of Craiova - Economic Sciences Series 2 (2008) 36, pp. 501-507

professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical … professional judgment concerning the audit technical standards, the accounting references and nevertheless upon the auditor …

Persistent link: https://www.econbiz.de/10005607200

DOES EXPERIENCE AFFECT AUDITORSâ€™ PROFESSIONAL JUDGMENT? EVIDENCE FROM PUERTO RICO

Ríos-Figueroa, Carmen B.; Cardona, Rogelio J. - In: Accounting & Taxation 5 (2013) 2, pp. 13-32

Auditors use professional judgment to collect and evaluate evidence to issue an opinion on the fairness of a business …-making processes in an audit. This paper examines whether experience could affect the professional judgment of auditors during the … seem to affect their decisions when they are based on professional judgment. …

Persistent link: https://www.econbiz.de/10011205440

SURVEY EFFECT OF GENDER AND FIELD OF STUDY ON STUDENTS' JUDEGMENT OF THE MORALITY OF EARNINGS MANAGEMENT

Hossein, Dr. Mohammad; Nowghabi, Vadiei; Anbarani, Saleh - In: Far East Journal of Marketing and Management 2 No 1 Paper 2 April (2012) 2, pp. 12-26

Earnings management is using judgment in reporting financial results and in structuring transactions to either mislead some stakeholders about the underlying eco nomic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Kaplan, 2001). This...

Persistent link: https://www.econbiz.de/10010571612

Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage

Gordon, Irene - In: Journal of Business Ethics 101 (2011) 1, pp. 29-47

Persistent link: https://www.econbiz.de/10009150410

An Analysis of Professional Judgments

Rose, Heather; Sonstelie, Jon - In: Education Finance and Policy 3 (2008) April, pp. 165-196

Many states have used professional judgment panels to determine the resources schools need to meet certain performance …

Persistent link: https://www.econbiz.de/10010559570