Professional Scepticisman Insight into Concept, Applicability and its Barriers

Authors

  • Sudipta Chakraborty Post-Graduation Department of Commerce, The Bhawanipur Education Society College, Kolkata
  • Soumendra Laha Department of Commerce, St. Xavier’s College, Kolkata

DOI:

https://doi.org/10.33516/maj.v53i9.35-42p

Abstract

No Abstract.

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Published

2018-09-01

How to Cite

Chakraborty, S., & Laha, S. (2018). Professional Scepticisman Insight into Concept, Applicability and its Barriers. The Management Accountant Journal, 53(9), 35–42. https://doi.org/10.33516/maj.v53i9.35-42p

Issue

Volume 53, Issue 9, September 2018

Section

Cover Story
Crossref
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Europe PMC

References

ACCA, Professional scepticism, article, 2015

CAQ, Professional Judgment Resource, 2014

Center for Audit Quality, Auditor Objectivity and Scepticism – What’s Next, American AccountingAssociation Annual Meeting, 2013

Audit Practice Board, Professional scepticism, Establishing a common understanding andreaffirming its central role in delivering audit quality, 2012

PCAOB, Maintaining and applying professional scepticism in audit, Staff Audit Practice, 2012

Glover, S.M., D.F. Prawitt, Enhancing Board Oversight: Avoiding Judgment Traps and Biases,COSO Monograph, 2012

Auditing Practices Board, Auditor scepticism: Raising the bar, Discussion Paper, 2010

Hurtt, R. K., Eining, M., and Plumlee, D., Professional Skepticis: A model with implications forresearch, practice and education. Working paper, University of Wisconsin, 2003