What is professional judgment?
Professional judgment is one of the concepts most frequently applied by professionals. Its meaning is explained below through the definition given by the American Institute of Certified Public Accountants (AICPA).
Professional judgment is the process of reaching a well-reasoned conclusion based on the relevant facts and circumstances available at the time the conclusion is reached.
A cornerstone of this process is the involvement of individuals with sufficient knowledge and experience.
Professional judgment involves [clarifying the issues and objectives, as well as] identifying reasonable alternatives without bias; accordingly, careful and objective consideration of information that appears to contradict the conclusion is key to its application.
O'qishni davom ettirish uchun tizimga kiring
Iltimos, o'qish uchun saytdan ro'yxatdan o'ting. Bepul kitoblar va maqolalarning to'liq matni ro'yxatdan o'tgan foydalanuvchilar uchun ochiq.
KirishRo'yxatdan o'tish bir daqiqa vaqt oladi, Telegram orqali ham mumkin.