Professional Judgment
The auditing component Professional judgement was evidently present in these pivotal moments involving Vibishana, the brother of Ravana, and Lord Rama, showcasing themes of ethics and loyalty, as well. Vibishana, despite attempting to persuade his brother Ravana to reconcile with Lord Rama during Hanuman's visit, faced resistance. He found himself torn between loyalty to his brother and choosing the righteous path, ultimately opting for ethics, a decision that resonates with contemporary professional standards.
When seeking asylum with Lord Rama, Vibishana faced skepticism from others, except Hanuman. Lord Rama, demonstrating inclusive decision-making, considered various viewpoints before making his judgment, this sort of scenario in audit we refer to as professional judgment. Decision making was not at Lord Rama’s side alone so does at Vibishana’s side too. Our decision making leading to professional judgement would depend on the knowledge on the subject, ability to assess the consequences and in the best interests of the Common.
By CA L.Muralidharan and CPA L.Mukundan
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