A Study of Professional Skepticism

Business & Finance, Accounting, Management, Financial
Cover of the book A Study of Professional Skepticism by Carmen Olsen, Springer International Publishing
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Author: Carmen Olsen ISBN: 9783319498966
Publisher: Springer International Publishing Publication: January 31, 2017
Imprint: Springer Language: English
Author: Carmen Olsen
ISBN: 9783319498966
Publisher: Springer International Publishing
Publication: January 31, 2017
Imprint: Springer
Language: English

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

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

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