Determining an external auditor's professional value through a proposed professional valuation equation based on the Philippine Board of Accountancy core competency framework

• Main Authors: Ramos, Nikitta Lourdes D., Quipones, Shaun Kevin U., Cruz, Salve Regina L.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Auditors > Professional ethics; Accountants > Professional ethics
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/5995
• Institution: De La Salle University

The Professional Value is a numerical representation of an external auditor's competency in three key areas namely knowledge, intellectual skills and interpersonal skills. Using a point systems and a proposed professional valuation equition (PPVE), the professional value of 308 external auditor...