By Carmen Olsen
This ebook describes how auditors workout diverse degrees skepticism and the way they're uncovered to kinds of affective info on consumers’ habit. according to the author’s empirical examine of fifty six auditors, it indicates that auditors’ skepticism and affective reactions in the direction of a shopper have interaction to steer their appraisal of valuation difficulties. It additionally means that the consequences of auditors’ affective reactions on their skeptical judgments rely on the extent of threat within the audit engagement.
Read or Download A Study of Professional Skepticism PDF
Best professional books
This booklet makes use of acronyms and mnemonic units to assist applicants have in mind the accounting principles and checklists had to move the examination. It offers a radical overview of all uncomplicated abilities and ideas want for the examination. the recent automatic CPA examination contains one or case learn simulations in each one part, nearly 20-40 mins in size, that would require applicants to accomplish learn actions, use universal spreadsheet and notice processing services, and use a monetary calculator or spreadsheet to accomplish monetary calculations.
Written via professionals, together with the newest good points from Photoshop 7, the authors of Photoshop 7 expert Photographic suggestions will display not just easy methods to recreate darkroom thoughts with no turning out the lighting, but in addition the way to create pictures well past conventional boundaries. after all, you don't want to be a professional to profit from the information in those pages; this is often the best guide for a person who cares approximately images.
- Beginning PHP and PostgreSQL E-Commerce: From Novice to Professional (Beginning, from Novice to Professional)
- Paramedic Licensing Exam (Paramedic Exam)
- Police Officer Exam Cram (2nd Edition)
- Google and the Digital Divide. The Bias of Online Knowledge
Additional resources for A Study of Professional Skepticism
The interaction between professional skepticism and affect has not been investigated in prior literature (Hurtt et al. 2013). Although Bhattacharjee et al. (2002, 2012) ﬁnd that negative affective information on the client influences auditors’ risk assessments, neither Bhattacharjee et al. (2012) nor other studies have investigated the relation between positive affect and professional skepticism. Consequently, we want to test in our hypothesis whether the interaction occurs, but we will not predict the direction of how the interaction happens because it is unknown.
Auditing: A J Pract Theor 32(Supplement):45–97 IAASB (2012) International Accounting & Auditing Standards Board (IAASB) staff questions and answers: professional skepticism in an audit of ﬁnancial statements. International Federation of Accountants (IFAC), New York International Federation of Accountants (IFAC) (2009) International Standard on Auditing 200 (ISA 200). Overall objectives of the independent auditor and the conduct of an audit in accordance with international standards on auditing.
J Account Res 47(2):277–323 Bhattacharjee S, Moreno K (2002) The impact of affective information on the professional judgments of more experienced and less experienced auditors. J Behav Decis Mak 15(4): 361–377 Bhattacharjee S, Moreno K, Riley T (2012) The interplay of interpersonal affect and source reliability on auditors’ inventory judgments. Contemp Account Res 29(4):1087–1108 Bonner SE (2008) Judgment and decision making in accounting, 1st edn. Pearson Prentice Hall, Upper Saddle River, New Jersey Buckless FA, Ravenscroft SP (1990) Contrast coding: a reﬁnement of ANOVA in behavioral analysis.