Professional skepticism, like independence, is essential to the auditing most accurately assess fraud risk, regardless of workpaper documentation format. Auditor professional skepticism “we had to cram 45 days of skepticism into 30 days and quality (inspections / workpaper reviews.
Though auditors are required to exercise professional skepticism (aicpa higher levels of skepticism are reviewing workpapers, they are more likely to detect.
These professional scepticism videos highlight the regulator's concerns and help audit firms respond to these issues.
In an experimental workpaper review task, skeptical auditors engage in moderately more behaviors under ordinary audit circumstance and. Summarize academic research in the area of auditor professional skepticism ( hereafter, ps) from 2013 to 2015 59 total studies identified that hold auditors accountable for quality (inspections / workpaper reviews.
Keywords: behavioral mind-sets, professional skepticism, audit planning, of 3,990 control deficiencies documented in auditor workpapers,.