Respuesta :
There are five steps in the KPMG Professional Judgment Framework
- 1-Clarify issues and objectives
- 2-Consider alternatives
- 3-Gather and evaluate information
- 4-Reach a conclusion
- 5-Articulate and document rationale
- Better decisions can be made by taking into account the fact that other judgment frames and different points of view exist, having many judgment frames increases an auditor's professional skepticism.
- Professional judgment is the process of making decisions or drawing conclusions based on pertinent training, information, and experience when analyzing the facts, calculating probabilities, or deciding between alternatives.
What is the process of judgement?
- A court's decision known as a judgment establishes each party's rights and obligations in order to resolve a dispute between two parties.
- In personam, in rem, and quasi in rem judgments are the three categories.
- Although they can also be non-monetary, judgments must be enforceable by law.
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