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INTUITION IN AUDITOR'S PROFESSIONAL SKEPTICISM
Revista da CGU, 2023 This article discusses the use of intuition by auditors, exploring its relevance for fraud detection. Auditors are expected to exhibit professional skepticism, which includes a questioning mindset and critical evaluation of audit evidence, but there ...
José Antonio Gouvêa Galhardo
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Professional skepticism and auditors’ judgments: Evidence from Tunisia [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: What is the impact of professional skepticism on auditors' judgment across varying levels of control risk? Motivation: Professional skepticism has attracted the attention of various regulators, practitioners, and researchers. However,
Hager Ennar, Salma Damak-Ayadi
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The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners [PDF]
International Journal of Management, Accounting and Economics, 2022 Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait.
Seyed Hossein Sajadi +2 more
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The Relationship Between Auditor's Cognition Performance And Professional Skepticism [PDF]
فصلنامه بورس اوراق بهادار, 2021 This study investigate the relationship between self-efficacy, locus of control , organizational ethical climate , Job satisfaction and organizational commitment on auditor's professional skepticism on the basis of social cognition theory.
Koroush Amani +3 more
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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit ...
Kristiyanto Bayu Saputro +1 more
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The Effects of Personality Disorder on Auditors' Professional Skepticism [PDF]
مجله دانش حسابداری, 2019 Objective: This study has focused on the effects of auditors’ personality disorders on their professional skepticism. This is done in a sample of 293 auditors, consisting of chartered professional accountants, CPA, and individuals qualified for the CPA ...
Mohsen Gholamrezaee, Mohammad Hassani
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Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum [PDF]
Current Issues in Auditing, 2014 SUMMARY This summary is based on a paper by Glover and Prawitt (2013) that was commissioned and published by the Standards Working Group of the Global Public Policy Committee, a working group that comprises the six largest international audit networks.
Steven M. Glover, Douglas F. Prawitt
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Jurnal Akuntansi, 2021 This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province.
Ardiani Ika Sulistyawati, Aprih Santoso
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Behavioral challenges to professional skepticism in auditors’ data analytics journey [PDF]
MAB, 2022 The aims of this paper are to inform audit practice and academia about the potential behavioral challenges to the application of auditors’ professional skepticism when using audit data analytics (ADA) and to discuss future research opportunities. This is
Xiaoxing Li
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Journal of Islamic Accounting and Finance Research, 2021 Purpose - This study aims to assess the role of CPA Firms related to the quality control system in maintaining the professional skepticism level of auditors affecting the quality of audits provided by the Public Accountants.
Hafidz Ridloi
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