Home  Journals  International Accounting  21(171) - 2011 June

Professional judgement of accountants and auditors: similarities and differences

Available online: 7 June 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The article discusses the nature of professional judgments of accountants and auditors, identified similarities and differences between these types of judgments, it was proposed a single definition of the professional judgments of accountants and auditors.

Keywords: professional judgment accountant and auditor, international financial reporting standards, international standards on auditing, financial reporting, the ethics of professional accountants and auditors

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive