Structure and professional judgement in audit planning
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Auditor´s professional judgement is often discussed. The aim of this paper is to see how structure affects auditor’s professional judgement in audit planning. The empirical analysis is based on qualitative interviews with seven auditors with different experience. The study shows that there is not a trend toward less structure in audit firms, rather more. It is clear that auditor´s professional judgements are affected by the degree of structure and structure occurs in most of auditors’ work. The study shows that structure and professional judgements are not two separate things; instead they support each other. Even if auditors have access to structure when planning an audit they need to make professional judgements, especially when identify risks and decide materiality.
Place, publisher, year, edition, pages
2011. , 27 p.
Structure, Professional Judgement, Auditors, ISA
IdentifiersURN: urn:nbn:se:hkr:diva-8462OAI: oai:DiVA.org:hkr-8462DiVA: diva2:437981
Degree of Bachelor of Science in Business and Economics
UppsokSocial and Behavioural Science, Law