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The Role Of Professional Skepticism In Financial Statements Audit &…
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- Related party relationships and disclosure
- Consideration of laws and regulations
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derived from a Greek verb that means to inquire. Additionally, the word skeptic is derived from scepsis, a Greek noun that related to "examination, inquiry and consideration.
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- Interpersonal understanding
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- Expanded information search
- Increased contradiction detection
- Increased alternatives generation
- Increased scrutiny of interpersonal information
"professional skepticism continuum" is the appropriate application of professional skepticism will depend on the risk characteristics of the classes of in transactions, account balances, or disclosures and related assertions.
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