Professional Skepticism Under the Microscope: Winter 2017 AUDIT CONDUCT NEWS

FEBRUARY 5, 2016   AUDIT CONDUCT NEWS

The Winter 2017 AUDIT CONDUCT NEWS examines the question of why auditors sometimes struggle to exercise the appropriate level of professional skepticism in audit/attest engagements. The article also suggests ways that firms, audit teams, and auditors can enhance professional skepticism, an important driver of audit quality.