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An audit must be performed with an attitude of professional skepticism. Professional skepticism ...

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An audit must be performed with an attitude of professional skepticism. Professional skepticism ...

An audit must be performed with an attitude of professional skepticism. Professional skepticism consists of two primary components: a questioning mind and

▸ the assumption that upper-level management is dishonest.

▸ a critical assessment of the audit evidence.

▸ the assumption that all employees are motivated by greed.

▸ verification of all critical information by independent third parties.

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

Read 93 times

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