On Skepticism in the Practice of the Profession of Auditor

In recent years, professional skepticism is increasingly being studied as an important building block in internal auditing. As a consequence, auditing standards include limited references to the content of audit evidence that may also have some degree of professional skepticism (SAS 99 - Considerati...

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Bibliographic Details
Main Authors: Petraşcu Daniela, Cetină Ionel Marius
Format: Article
Language:English
Published: Sciendo 2025-04-01
Series:Studies in Business and Economics
Subjects:
Online Access:https://doi.org/10.2478/sbe-2025-0012
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