Skip to Content

Professional audit scepticism in audit engagements

Team

Funding

CAANZ

Collaboration

CAANZ

Goals

This study has two main aims: 

  1. To examine how and to what extent engagement partners and individual auditors apply sceptical judgment and sceptical action at audit engagement level, and,
  2. To identify the extent to which specific factors in the application of sceptical judgment and sceptical action in audit engagements are attributable to:
    1. Auditors,
    2. Evidence,
    3. Clients and
    4. The external environment.

Method

Survey of auditors ranging from analysts to partners in Big 4 and medium audit firms.