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A study of professional skepticism

Olsen, Carmen.

A study of professional skepticism

Record Type:	Electronic resources : Monograph/item
Title/Author:	A study of professional skepticismby Carmen Olsen.
Author:	Olsen, Carmen.
Published:	Cham :Springer International Publishing :2017.
Description:	viii, 54 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	Auditing.
Online resource:	http://dx.doi.org/10.1007/978-3-319-49896-6
ISBN:	9783319498966$q(electronic bk.)

A study of professional skepticism
Olsen, Carmen.

A study of professional skepticism[electronic resource] /by Carmen Olsen. - Cham :Springer International Publishing :2017. - viii, 54 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..

Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.

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.

ISBN: 9783319498966$q(electronic bk.)

Standard No.: 10.1007/978-3-319-49896-6doiSubjects--Topical Terms:

211905
Auditing.

LC Class. No.: HF5667 / .O47 2017

Dewey Class. No.: 657.45

A study of professional skepticism
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245 1 2 $a A study of professional skepticism $h [electronic resource] / $c by Carmen Olsen.
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300 $a viii, 54 p. : $b ill., digital ; $c 24 cm.
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505 0 $a Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument.
520 $a 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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