Transcription of Enhancing Auditor Professional Skepticism
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Enhancing Auditor Professional Skepticism
BY Professors Steven M. Glover and Douglas F. Prawitt, Brigham Young UniversityEnhancing Auditor Professional SkepticismContentsii Executive Summary1 Definition and Application of Professional Skepticism7 Threats, Mitigating Factors, and Suggestions to Enhance the Application of Professional Skepticism18 What Can Other Stakeholders in the Financial Reporting Process Do to Enhance Auditor Professional Skepticism ?23 ConclusionFunding for this project was provided by the Standards Working Group (SWG) of the Global Public Policy Committee (GPPC). However, the views expressed in this paper and its contents are those of the authors and do not necessarily reflect the views of each network in the Auditor Professional Skepticism iNovember, 2013 Dear Friend of the GPPC, Professional Skepticism is a topic of great importance to the audit profession, audit regulators, audit standard setters and others who work in the audit arena for the benefit of the public interest.
Jun 15, 2015 · and the general subject of enhancing auditor skepticism. Please contact the secretary of the SWG, Angela Green (angela.m.green@uk.pwc.com) in the first instance and she will forward your inquiry appropriately. Yours sincerely, …
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