CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING
Published: 2017-01-01
Volume: No 46 - Supplement June 2017
Pages: 83|92
Authors
- Ph.D. Student Ana-Maria MAFTEI (URSU) — Univesity of Craiova
- Ph.D. Professor Mariana MAN — University of Petroșani
Abstract
The present article addresses the professional judgment both conceptually and in terms of regulations. Philosophical approach of reasoning has been justified since Antiquity and the literature reviews help conceptualizing professional judgment. The article highlights the situations in which the main national and international regulations in the field of accounting recommend the exercise of professional judgment. At the same time, they specify the frequency of both implicit and explicit references to the professional judgment concept in the regulations issued by the supervisory institutions of the accounting profession. In the last part of this paper we summarize some essential aspects regarding the judgment of the accounting expert and of the financial auditor, too.
Keywords: professional judgment, national regulations, international regulations, accounting profession
Cite this article
APA: Ph.D. Student Ana-Maria MAFTEI (URSU), Ph.D. Professor Mariana MAN (2017). CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING. Internal Auditing & Risk Management, Vol. 46, No. 46, pp. 83-92.
BibTeX:
@article{phdstudentanamariamafteiursu2017219,
title = {CONCEPTUAL DELIMITATIONS AND REGULATION ON THE PROFESSIONAL JUDGMENT IN ACCOUNTING},
author = {Ph.D. Student Ana-Maria MAFTEI (URSU) and Ph.D. Professor Mariana MAN},
journal = {Internal Auditing & Risk Management},
year = {2017},
volume = {46},
pages = {83----92},
doi = {}
}