2015 | OriginalPaper | Buchkapitel
The Concept of Professional Skepticism
verfasst von : Kristina Yankova
Erschienen in: The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions
Verlag: Springer Fachmedien Wiesbaden
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Professional skepticism is a fundamental concept in auditing, as indicated by its prominence throughout the auditing standards and the academic literature. The crucial importance of professional skepticism arises from the fact that it simultaneously affects the
costs
and the
quality
of the audit by influencing the resources exerted in the course of the audit and determining the reliability of the results of the audit, respectively. Despite its immense importance and the voluminous literature on this topic, some unease about the definition, conceptualization, operationalization, and practical application of professional skepticism still seems to exist. Hence, an in-depth consideration and a thorough analytical and empirical study are required in order to explore the cornerstone notion of professional skepticism in auditing.