أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The professional Judgement is independence of opinion and free from material bias and auditors should be professionaly skeptical
THE PROFESSIONAL JUDGEMENTReview and Complete the Documentation and Rationale for the Conclusion
Gather the Facts and Information and Identify the Relevant Literature
Perform the Analysis and Identify Alternatives