Obtain a copy of the report by the Global Public Policy Committee, Enhancing Auditor Professional Skepticism (November
Question:
www.thecaq.org/docs/research/skepticismreport.pdf. Answer the following questions.
a. Explain the professional skepticism continuum and articulate how it relates to the extent of audit evidence collection and documentation.
b. What are some threats to individual auditor professional skepticism? How can these threats be mitigated?
c. What are some common human judgment tendencies that can weaken individual auditor professional skepticism?
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Related Book For
Auditing A Risk Based Approach to Conducting a Quality Audit
ISBN: 978-1305080577
10th edition
Authors: Karla Johnstone, Audrey Gramling, Larry E. Rittenberg
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