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This experiment evaluates auditor participants' improved application of professional judgment in the audit of complex estimates when taught a specific critical thinking methodology from system dynamics.
We used SDs from the EPI Suite™ (U.S. EPA 2011) QSA(P R training and testing sets to guide the application of professional judgment for calculating and assigning screening-level Cfs using Equation 4. In general, the relative uncertainty in chemical information progresses as follows: measured data < predicted data "within the defined domain" < predicted data "outside the defined domain".
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"This was an error of professional judgment".
Results indicate that emphasizing the use of professional judgment is not sufficient to decrease auditors' mechanistic mentality.
In addition, our results suggest that task interruption's costs may outweigh its benefits in the context of professional judgment.
Critical thinking (CT) is essential to the exercise of professional judgment.
Audit practitioners, standards, and regulators continually emphasize the importance of professional judgment in the audit of complex processes and financial estimates.
These so-called reforms deprive teachers of professional judgment and thus the incentive to commit to a lifelong pursuit of professional excellence.
But it's highly unlikely that this will happen because nothing can ever take the place of professional judgment.
In practice, it is often the case that the choice of these charging points is a matter of professional judgment.
This analysis is accomplished by underlying process models and through the use of professional judgment.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com