FAR Vlog #3 with FAR Researchers Ann Vanstraelen, Kris Hardies and Sanne Janssen

Kris Hardies and Sanne Janssen presented their FAR-masterclass on professional skepticism. Professional skepticism is an important topic, which is high on the agenda of regulators and policy makers. A lack of professional skepticism appears to be related to insufficient audit quality. In this masterclass, the importance and difficulties were discussed of applying professional skepticism during an audit. In addition, some insights from current research were presented. Furthermore, potential ways to improve professional skepticism were considered.

Prior to this masterclass, FAR interviewed the researchers about their research. Watch the interview in the video below.

https://www.youtube.com/watch?v=Ic2aoJ66RxI