Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub ![]() |
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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 ![]() |
![]() ISSN 2311-9381 (Online)
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