Which of the following is not correct about professional judgment? a. Professional judgement is essential to the proper conduct of an audit b. Professional judgement is exercised throughout the audit c. Professional judgement is appropriately documented d. Professional judgement is used as justification for decisions

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter4: Professional Liability, Auditor Judgment Frameworks, And Professional Responsibilities
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Which of the following is not correct about professional judgment?

a.
Professional judgement is essential to the proper conduct of an audit

b.
Professional judgement is exercised throughout the audit

c.
Professional judgement is appropriately documented

d.
Professional judgement is used as justification for decisions

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