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Professional judgement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Professional judgement

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by Ken Garrett.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • December 2, 2017 at 3:03 pm #419675
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    When they say its a matter of professional judgement or when they say its matter of auditor’s judgement , it means the same thing right sir ?

    December 2, 2017 at 3:49 pm #419703
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    Also, for non-satistical sampling approach ,

    – not all the items in the population have a chance of selection and

    – it may produce samples that are not representative of the population

    Am i right ?

    December 2, 2017 at 4:33 pm #419724
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10611
    • ☆☆☆☆☆

    Professional judgement = auditor’s judgement

    Second question: you are right. Bias can creep in.

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