Professional Judgment

You’ve heard this words many times in accounting ethic standard books. But sometimes you have no idea what it is or how to use it. Well… professional judgment is how you make decision derrived from your professional education, training, and experience. Some says it equals to sixth sense. For me, it’s how you get the big picture. It’s logical. Nothing dealt with sixth sense. When you’re facing with anomalies, the non-sense thing may looks logical. But when you see it from the 360 degrees view, you’ll know that it’s a red flag.

However, not  everyone knows how to use the professional judgment. Maybe sometimes our professional judgment has reminded us about the red flag but we tend to ignore it due to other distracting thoughts. That will make us not aware of what we’re facing with.

To maximize your professional judgment, you have to stay focused. Have a clear mind, don’t let personal feelings or personal biased distract you. Stay healthy, do some sport, eat nutritious food, grab some good books, avoid unnecessary activities. Don’t let yourself get sick. You have to stay healthy to get a clear mind.  Get some training, and jump to the river. I mean, you have to practice yourself using your professional judgment in every phase of engagement. If you never use it, you’ll never sharpen it.

Remember: stay focused, clear mind, maintain yourself healthy, get some knowledge, and See the BIG picture.