The KPMG Professional Judgment Framework defines judgment as

$$ A$)$ the process of reaching a decision or drawing a conclusion where there are a number of possible alternative solutions.$$

$$ B$)$ the process of making a judgment where there are a number of possible virtues.

$$ C$)$ the process of acting in accordance with the AICPA Code.

$$ D$)$ the process of deciding when giving voice to one's values.