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From Professional Judgement to Audit Professionalism in a Global Economy

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  • Ionescu Iancu Octavian

    ()
    (PhD candidate, Academy of Economic Studies, Bucharest, Romania)

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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.

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): X (2010)
    Issue (Month): 1 (May)
    Pages: 1650-1652

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    Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1650-1652

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Keywords: audit professionalism; commercial logic; professional logic.;

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