Professional Judgement Framework
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:software
|
| gptkbp:appliesTo |
auditors
professional accountants |
| gptkbp:citation |
IESBA Handbook
IFAC guidance |
| gptkbp:component |
manual
gathering information analysis and evaluation identification of issues making a decision |
| gptkbp:developedBy |
gptkb:International_Ethics_Standards_Board_for_Accountants
|
| gptkbp:goal |
improve quality of professional decisions
reduce bias in judgement |
| https://www.w3.org/2000/01/rdf-schema#label |
Professional Judgement Framework
|
| gptkbp:purpose |
guide professional judgement
|
| gptkbp:usedIn |
accounting
auditing |
| gptkbp:bfsParent |
gptkb:PJF
|
| gptkbp:bfsLayer |
7
|