A Study of Professional Skepticism - E-book

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A Study Of Professional Skepticism - ENG

Carmen Olsen

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Sinopsis

ISBN:	9783319498966
Formato:	Page Fidelity
Idioma:	Inglés
Editorial:	Springer Nature
Tema:	Negocios y economía
Subtema:	Contabilidad financiera
Año de publicación:	2017-01-31

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

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