Results 261 to 270 of about 145,560 (308)

Professional Skepticism about Multiple Personality

The Journal of Nervous and Mental Disease, 1988
Therapists who have treated patients with multiple personality disorder (MPD) were surveyed about professional skepticism regarding the existence of MPD. Of these therapists, 78% reported that they had encountered intense skepticism from fellow professionals.
  +5 more sources

Auditors’ Professional Skepticism: Neutrality Versus Presumptive Doubt

SSRN Electronic Journal, 2012
Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are “neutrality” and “presumptive doubt.” With neutrality, auditors neither believe nor disbelieve client management.
Groot, T.L.C.M.   +2 more
openaire   +2 more sources

Auditor Automation Usage and Professional Skepticism

SSRN Electronic Journal, 2022
Audit firms increasingly employ automated tools and techniques in auditing procedures. The premise of using automation is that it increases audit effectiveness and audit efficiency. For these effectiveness and efficiency gains to materialize, auditors need to use automation in an adequate manner.
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The Outcome Effect and Professional Skepticism

The Accounting Review, 2016
ABSTRACT Despite the importance placed on professional skepticism by the accounting profession and regulators, the failure of auditors to exercise an appropriate level of skepticism continues to be a global issue. We experimentally test a potential barrier to skepticism.
Joseph F. Brazel   +3 more
openaire   +1 more source

Auditors’ Professional Skepticism

2017
The International Standard on Auditing (IFAC, International Federation of Accountants (2009) in International Standard on Auditing 200 (ISA 200) Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing. International Federation of Accountant (IFAC), NY, 2009, ISA No.
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