EconPapers    
Economics at your fingertips  
 

Independence and Objectivity - A Sine Qua Non Principle in Auditing

Bogdan Răvaş ()
Additional contact information
Bogdan Răvaş: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 4, 219-226

Abstract: Objectivity is an independent mental attitude that the auditors should maintain in performing engagements. The auditors are not to subordinate their judgment on audit matters to that of others. Objectivity requires the auditors to perform engagements in such a manner that they have an honest belief in their work product and that no significant quality compromises are made. Internal auditors are not to be placed in situations in which they feel unable to make objective professional judgments.

Keywords: independence; objectivity; audit; team; professional (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://upet.ro/annals/economics/pdf/2012/part4/Ravas.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:12:y:2012:i:4:p:219-226

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().

 
Page updated 2025-03-19
Handle: RePEc:pet:annals:v:12:y:2012:i:4:p:219-226