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A study of professional skepticism

Olsen, Carmen.

A study of professional skepticism

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	A study of professional skepticismby Carmen Olsen.
作者:	Olsen, Carmen.
出版者:	Cham :Springer International Publishing :2017.
面頁冊數:	viii, 54 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
標題:	Auditing.
電子資源:	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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