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danby danby
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2 years ago
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

Auditing and Assurance Services


Edition: 17th
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KimbletonKimbleton
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2 years ago
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danby Author
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2 years ago
Good timing, thanks!
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Brilliant
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2 hours ago
Helped a lot
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