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Book
A Study of Professional Skepticism
Author:
ISBN: 3319498967 3319498959 Year: 2017 Publisher: Cham : Springer International Publishing : Imprint: Springer,

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Abstract

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. .


Digital
A Study of Professional Skepticism
Author:
ISBN: 9783319498966 Year: 2017 Publisher: Cham Springer International Publishing

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Export citation

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Bookmark

Abstract

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. .

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