Примери за използване на Professional judgment на Английски и техните преводи на Български
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Key audit matters are defined as those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period.
These“Key Audit Matters” are matters that, in the auditor's professional judgment, were of most significance in the audit of the entity's financial statements of the current period.
We define KAM as those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period.
The auditor will communicate those matters that, in the auditor's professional judgment were the most significant in the audit of the financial statements of the current period.
relationship biases or unduly influences the accountant's professional judgment with respect to that service.
relationship biases or unduly influences the accountant's professional judgment with respect to that service.
should not undertake a professional activity if a circumstance or relationship unduly influences the PA's professional judgment regarding that activity.
The sufficiency and appropriateness of audit evidence to support the auditor's conclusions throughout the audit are a matter of professional judgment influenced by a number of factors.
assumptions that are relevant when making a professional judgment.
Conflicts of interest: A conflict of interest exists when professional judgment concerning a primary interest(such as the validity of research)
The state of mind that permits the provision of an opinion without being affected by influences that compromise professional judgment, allowing an individual to act with integrity,
The state of mind that permits the performance of an attest service without being affected by influences that compromise professional judgment, thereby allowing an individual to act with integrity
In exercising professional judgment, a professional accountant shall consider how a reasonable
dyslexia where professional judgment plays a larger role in identification;
if a circumstance or relationship biases or unduly influences the public accountant's professional judgment with respect to that service.
Communicating key audit matters provides additional information to users of financial statements to assist them in understanding those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements.
information to users of the financial statements and auditor's report thereon to assist them in understanding those items that, in auditor's professional judgment, were most significant to the audit.
covering the items listed in Annex III and what, in the professional judgment of the inspector, constitutes a sufficient number of the items listed in Annexes I
Your professional judgment!
Best Professional Judgment.