Object structure

Title:

Professional skepticism in auditing and its characteristics

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Ciołek, Maciej

Subject and Keywords:

professional skepticism ; skepticism ; auditor skepticism ; auditor judgment ; skeptical behavior ; profesjonalny sceptycyzm ; sceptycyzm ; sceptycyzm audytora ; ocena auditorów ; sceptyczne zachowanie

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 33-40

Abstrakt:

Professional skepticism is an essential concept in auditing practice and theory. It has been identified in almost all existing auditing standards, however, the way it should be characterized is still unclear. Both researchers and regulators emphasize the importance of the concept but struggle on how to define and measure it. It is also often difficult to indicate if the lack of skepticism is the primary cause of audit deficiencies and what factors led to the lack of skepticism. The purpose of this paper is to synthesize research related to auditors’ professional skepticism and indicate major characteristics of such an attitude. I organize research studies into six categories related to attributes that a skeptic should possess: a questioning mind, a suspension of judgment, a search for knowledge, interpersonal understanding, self-esteem, and autonomy. These research findings have implications for practice and regulations (standards), but in order to understand how skeptical judgment translates into skeptical action, additional research will need to be conducted

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.474.03

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu