judgemental issues

[Hanka]

Hi,

could you please tell me what "judgemental issues" mean in the following text:

The audit plan includes the key risks and judgemental issues identified through the understanding of the business and planned responses thereto.

Are these the issues that need to be considered?

Thank you very much.

Hanka

[mykwyner]

I think that they mean issues that will have to resolved by judgement when those issues arise, and not now.