Odpowiedz na: Profesjonalny osąd audytora

[alkman]

„Professional judgment in auditing is the application of relevant knowledge and experience, within the context provided by auditing and accounting standards and Rules of Professional Conduct, in reaching decisions where a choice must be made between alternative possible courses of action.”
Źródło: http://www.icca.ca/index.cfm/ci_id/1040/la_id/1.htm