Professional Judgment Matters
Guidance for Chartered Accountants (CAs) in a Global Economy
Sunday, August 1, 2021
Understanding Auditor Judgment and Decision-Making Research
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“Critics argue that audit research rarely impacts practice, in part due to challenges associated with synthesizing and interpreting resear...
Thursday, January 21, 2021
Professional Judgment and Skepticism in Review Engagements
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In 2016, the Chartered Professional Accountants of Canada (CPA Canada) published the Guide to Review Engagements as non-authoritative guida...
Wednesday, December 9, 2020
Professional Judgment: Examining how accounting professionals make decisions
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The discipline of accounting and auditing has increasingly recognized judgment and decision making as highly important attributes in the p...
Thursday, October 15, 2020
Understanding Reports on Financial Statements
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In January 2020, CPA Canada published guidance to help readers understand the various reports that accompany financial statements. The ob...
Sunday, September 13, 2020
BDO Professional Judgment Framework
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According to a June 2019 BDO press release, "Professional Judgment can be described as the capacity to logically assess situations or...
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