CHIȘ, Anca Oana; ACHIM, Andra Maria - In: SEA - Practical Application of Science (2014) 5, pp. 217-222
Professional judgement represents the key to a succesful audit engagement. In order for the auditors to use their professional judgment correctly, they must know the rules and standards, both those related to accounting and audit.ISA 200 emphasizes the importance of exercising professional...