auditor mindset

Why Is It Important To Have Professional Skepticism?

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Why Is It Important To Have Professional Skepticism? Professional skepticism is an essential attitude that enhances the auditor’s ability to identify and respond to conditions that may indicate possible misstatement. It includes a critical assessment of audit evidence. … This critical assessment is necessary in order for the auditor to draw appropriate conclusions. What does

What Are The Key Elements To Applying Professional Skepticism?

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What Are The Key Elements To Applying Professional Skepticism? The three elements of professional skepticism — auditor attributes, auditor mindset, and auditor actions — permeate the entire audit process and are integral to audit quality. What is meant by professional skepticism and discuss its elements? Professional skepticism is an attitude that includes a questioning mind