Financial Auditor's Professional Judgement and Challenges Faced in a Global Audit Environment

Ionescu, Octavian (0211) Financial Auditor's Professional Judgement and Challenges Faced in a Global Audit Environment. Economic Sciences Series, XI (1). pp. 1016-1019. ISSN 1582-9383

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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 alongside audit efficiency, 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. It is also discovered that professional judgement is an essential tool for the auditor and that there is an opposition between efficiency and effectiveness in the audit practice. This article argues that the key to bring a balance to these contradictions is professional judgement.

Item Type:	Article
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
Depositing User:	Elle Green
Date Deposited:	19 Jun 2012 11:47
Last Modified:	19 Jun 2012 11:47
URI:	https://ueaeprints.uea.ac.uk/id/eprint/38948
DOI:

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