Professional skepticism: A snapshot of provisions in the standerds on auditing

Material type:

Mixed materialsPublication details: 2012Description: 65-69Subject(s):

AUDITING

NLM classification:

657.45

In: CHARTERED ACCOUNTANTMSummary: The standards on Auditing (SAs) contain objectives, requirements and application and other explanatroy material that are designed to support tha auditor in obtaining resonable assurance. The SAs require the auditor to exercise professional judgment and maintain professional skepticism throughout thepalnning and performanceof the audit.

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Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		61/4	Available		P14569

The standards on Auditing (SAs) contain objectives, requirements and application and other explanatroy material that are designed to support tha auditor in obtaining resonable assurance. The SAs require the auditor to exercise professional judgment and maintain professional skepticism throughout thepalnning and performanceof the audit.

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