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From Professional Judgement to Audit Professionalism in a Global Economy


  • Ionescu Iancu Octavian

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


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.

Suggested Citation

  • Ionescu Iancu Octavian, 2010. "From Professional Judgement to Audit Professionalism in a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1650-1652, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1650-1652

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    audit professionalism; commercial logic; professional logic.;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation


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