profession


profession
A skilled occupation that requires a high level of expertise and that fulfills a public service. The three traditional "learned professions" are divinity, law, and medicine, but from the nineteenth century a number of new professions arose, including accounting and auditing. Elements of a profession typically include (i) provision of a service that is "essential to the public" (Flint, 1988, 88), (ii) mastery of a body of formal knowledge, (iii) certification as a means of obtaining exclusive or *monopolistic rights, (iv) an institutional framework, (v) written standards for work performance, personal conduct, and ethics, and (vi) a commitment to exercise due care in the performance of duties. That the responsibilities of external auditors derive from their *professional status was one of the *postulates of auditing developed by *Robert Khun Mautz and Hussein A. Sharaf. Internal auditing has become increasingly professionalized since the founding of the *Institute of Internal Auditors in 1941. Further reading: Abbott (1988); Friedson (1986); Larson (1977); Lee (1993), 87-92; O’Regan (2001)

Auditor's dictionary. 2014.

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  • profession — [ prɔfesjɔ̃ ] n. f. • 1155; lat. professio I ♦ 1 ♦ (Dans la loc. faire profession de ) Déclaration ouverte, publique (d une croyance, d une opinion, d un comportement). Faire profession d une religion. Faire profession de libéralisme. Faire… …   Encyclopédie Universelle

  • profession — Profession. s. f. v. Aveu public. Je fais profession d estre vostre serviteur, j en fais une profession publique. une profession solemnelle. On dit, Faire une profession de foy, pour dire, Faire une declaration publique de sa foy, & des… …   Dictionnaire de l'Académie française

  • profession — pro‧fes‧sion [prəˈfeʆn] noun [countable] JOBS 1. a job that needs advanced education and special training: • realtors, a profession with an established record of service to the public • People assume that money management is a well paid… …   Financial and business terms

  • Profession — Pro*fes sion, n. [F., fr. L. professio. See {Profess}, v.] 1. The act of professing or claiming; open declaration; public avowal or acknowledgment; as, professions of friendship; a profession of faith. [1913 Webster] A solemn vow, promise, and… …   The Collaborative International Dictionary of English

  • profession — Profession, Professio. Faire profession de quelque chose et s en mesler publiquement, Aliquid profiteri. Profession de bien parler, Bene dicendi professio. La profession et art dont se mesle l orateur, Vis et facultas oratoris. Profession de… …   Thresor de la langue françoyse

  • Profession — Sf Beruf erw. fach. (16. Jh.) Entlehnung. Entlehnt aus frz. profession, dieses aus l. professio öffentliche Angabe , zu l. profitērī öffentlich angeben zu l. fatērī bekennen und l. prō. Adjektiv: professionell. Professional Berufssportler… …   Etymologisches Wörterbuch der deutschen sprache

  • profession — ► NOUN 1) a paid occupation, especially one involving training and a formal qualification. 2) (treated as sing. or pl. ) a body of people engaged in a profession. 3) an open but typically false claim. 4) a declaration of belief in a religion. ●… …   English terms dictionary

  • profession — I (declaration) noun affirmation, announcement, assertion, assurance, attestation, averment, avowal, claim, confession, declaration of faith, disclosure, enunciation, notification, oath, pledge, presentation, professio, pronouncement,… …   Law dictionary

  • profession — (n.) c.1200, vows taken upon entering a religious order, from O.Fr. profession, from L. professionem (nom. professio) public declaration, from professus (see PROFESS (Cf. profess)). Meaning occupation one professes to be skilled in is from early… …   Etymology dictionary

  • profession — [prō fesh′ən, prəfesh′ən] n. [OFr < L professio] 1. a professing, or declaring; avowal, whether true or pretended [a profession of sympathy] 2. a) the avowal of belief in a religion b) a faith or religion professed 3 …   English World dictionary

  • Profession — Profession,die:⇨Beruf(1) Profession→Beruf …   Das Wörterbuch der Synonyme