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Conceptual Delimitations And Regulation On The Professional Judgment In Accounting

Author

Listed:
  • Ana-Maria MAFTEI URSU

    (Univesity of Craiova)

  • Mariana MAN

    (University of Petroșani)

Abstract

The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been justified since Antiquity and the literature reviews help conceptualizing professional judgment. The article highlights the situations in which the main national and international regulations in the field of accounting recommend the exercise of professional judgment. At the same time, they specify the frequency of both implicit and explicit references to the professional judgment concept in the regulations issued by the supervisory institutions of the accounting profession. In the last part of this paper we summarize some essential aspects regarding the judgment of the accounting expert and of the financial auditor, too.

Suggested Citation

  • Ana-Maria MAFTEI URSU & Mariana MAN, 2017. "Conceptual Delimitations And Regulation On The Professional Judgment In Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 47(3), pages 83-92, Supplemen.
    • Handle: RePEc:ath:journl:v:47:y:2017:i:3:p:83-92
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    More about this item

    Keywords

    professional judgment; national regulations; international regulations; accounting profession;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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