Professional skepticism profiles, effects on audit processes and outcomes, and the moderating role of audit firm culture

This study will provide insights into what more skeptical auditors by nature do differently during the audit process and whether or not this leads to higher levels of audit quality (nature, timing, and extent of audit procedures) – and, through that, it will enable firms to strengthen firm culture in promoting professional skepticism. How skeptical are auditors by nature in different ranks and experience levels? How does this professional skepticism affect the audit process auditors apply and the ultimate audit quality achieved? And how does firm and team culture affect professional skepticism in the audit?

Skills

Posted on

2016-11-08