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Using the Professional Judgment within the Financial Auditor's Profession

Author

Listed:
  • ADRIAN STEFAN-DUICU

    (Ph.D. candidate, Valahia University of Targoviste, 35 Lt. Stancu Ion Street, Târgovişte, Dâmboviţa, ROMANIA)

  • VIORICA MIRELA STEFAN-DUICU

    (Assistant Lecturer, Department of Finance and Accounting, “Nicolae Titulescu” University, 185 Calea Văcărești, 4th District, Bucharest, ROMANIA)

Abstract

The audit mission comes to the aid of the big companies in solving the issues that occur in the financial statements. This paper aims to describe and synthesize the situations in which the auditor uses its professional judgment as a main instrument in the audit activity performed within a company. The professional judgment is a polyvalent concept that has implication on both the organizational level and the social, psychological, educational etc. The formation of such a judgment, even though it seems a flexible one, it needs accuracy and a perfect practice as a starting point.

Suggested Citation

  • Adrian Stefan-Duicu & Viorica Mirela Stefan-Duicu, 2015. "Using the Professional Judgment within the Financial Auditor's Profession," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 3(1), pages 141-143, May.
    • Handle: RePEc:ntu:ntugeo:vol3-iss1-15-141
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