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Professional judgement
Professional judgement guidance for auditors
Overview
The new guidance includes a framework for making professional judgements and a series of illustrative examples. If applied widely, the guidance will improve audit quality by enhancing the consistency and quality of professional judgement exercised by auditors.
| Author | FRC |
|---|---|
| Division | Audit and Assurance |
| Keywords | Professional Judgement |
| Categories | Professional Judgement |
| Date | 23 June 2022 |
| URL |