Professional Judgment and the Auditor

ISBN-10
0888004168
ISBN-13
9780888004161
Category
Auditing
Pages
89
Language
English
Published
1995
Author
Canadian Institute of Chartered Accountants

Description

The Report focuses on concepts and principles of professional judgment rather than prescriptive rules because rules by their very nature cannot state the most that is expected of an auditor but simply the least.

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