Write a summary of the key elements of the professional judgment framework presented in this module.

Search again the American Institute of Certified Public Accountants (AICPA) Web site at www.aicpa.org to locate a disciplinary action. (Choose one that was not discussed in the Discussion Forum.)
Explain which elements of the professional judgment framework were violated by the subject of this disciplinary action.

Suggest one additional element that you think might be included in the framework. The element should be one that would improve the quality of the auditor’s professional judgment.

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