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International Accounting
 

Accountant's professional judgment: uncertainty, risks and ethics

Vol. 16, Iss. 27, JULY 2013

Available online: 22 July 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Pankova S.V. Doctor of Economics, Professor, Dean of the Finance & Economics Faculty, the Orenburg State University
panksv@mail.ru

Satalkina E.V. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Orenburg State University
ogubua@mail.ru

In the article the types and specified areas of accounting uncertainty are considered; the dependence of accounting uncertainty from the national framework principles and IFRS are analyzed; the risks of professional accountant judgment are classified.

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

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

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