Audit Conduct

call (631) 849-2392

Professional Skepticism Under the Microscope: Winter 2017 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.