| Popis: |
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. |
