From Professional Judgement to Audit Professionalism in a Global Economy

Ionescu, Octavian (2010) From Professional Judgement to Audit Professionalism in a Global Economy. Economic Sciences Series, X (1). pp. 1650-1653.

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Abstract

In an increasingly globalised economy, the quality and professionalism of a business is becoming more important than ever before. The audit profession is no exception. This paper examines audit professionalism, its trend and its relationship with professional judgement. It is discovered that there is a contradiction between the commercial logic and the professional logic in the audit practice. This article argues that the key to bring a balance to this contradiction is professional judgement.

Item Type:	Article
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
Depositing User:	Elle Green
Date Deposited:	19 Jun 2012 14:54
Last Modified:	26 Jul 2021 23:42
URI:	https://ueaeprints.uea.ac.uk/id/eprint/38944
DOI:

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