BDO Professional Judgment Framework

June 2019

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Every service we offer is created primarily through the exceptional professional judgment capabilities of our people.

Professional judgment can be described as the capacity to logically assess situations or circumstances and to draw sound, objective conclusions that are not influenced by cognitive traps and biases or by emotion. Good judgment takes experience, but it also takes awareness, repetition, and consistent application—the BDO Professional Judgment Framework provides the foundation.

It will serve to provide a shared conceptual foundation and common vocabulary for our audit professionals; it will encourage consistent behavior in driving towards desired outcomes, supported by justifiable conclusions and effective documentation; and it will aid us in dealing with and clearly communicating complex issues.

When all of the elements of the BDO Professional Judgment Framework are effectively in place, you maximize the likelihood of consistently exercising high-quality professional judgment.