From Professional Judgement to Audit Professionalism in a Global Economy
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.
Volume (Year): X (2010)
Issue (Month): 1 (May)
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