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0 (hodnocen0 x )

EB

EB

ONLINE

Cham : Springer International Publishing : Imprint: Springer, 2017

1 online zdroj

ISBN 978-3-319-49896-6 (e-kniha)

ISBN 9783319498959 (print)

SpringerBriefs in Accounting, ISSN 2196-7873

Printed edition: ISBN 9783319498959

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. ..

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