Results 11 to 20 of about 147,198 (351)
Factors affecting the professional skepticism of independent auditors in Viet Nam
Cogent Business & Management, 2022 The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect ...
Thu Trang Ta +3 more
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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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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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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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FAR Research Project: Professional skepticism: a trending concept in need of understanding [PDF]
MAB, 2017 Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015).
Kris Hardies, Sanne Janssen
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Jurnal Manajemen Teori dan Terapan, 2021 This study analyzes the relationship between the Big Five personality traits and professional skepticism, between professional skepticism and anticipatory socialization, and the relationship between the Big Five personality traits and anticipatory ...
Tresna Adinda Regbiyantari +1 more
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Akuntansi dan Teknologi Informasi, 2022 The purpose of this study examines the effect of professional skepticism and audit expertise on the quality of audit results at the Aceh Inspectorate. Collecting data using a structured questionnaire with a Likert scale.
Surna Lastri +2 more
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Auditors’ Professional Skepticism and Its Relationship with Their Thinking Styles
Recoletos Multidisciplinary Research Journal, 2022 The complexity of financial reporting highlights the need for professional skepticism among auditors. This study examined the relationship between auditors’ professional skepticism (PS) and thinking styles (TS) and explored what associations exist among ...
Teovy Erdel Bongcales +5 more
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Skeptisme Profesional Auditor Dalam Mendeteksi Kecurangan [PDF]
, 2008 Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal
Noviyanti, S. (Suzy)
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