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Autor
Ciołek Maciej (Poznań University of Economics and Business)
Tytuł
Professional Skepticism In Auditing And Its Characteristics
Sceptycyzm zawodowy w audycie i jego charakterystyka
Źródło
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2017, nr 474, s. 33-40, bibliogr. 34 poz.
Research Papers of Wrocław University of Economics
Tytuł własny numeru
Global Challenges of Management Control and Reporting
Słowa kluczowe
Audyt, Badania naukowe
Audit, Scientific research
Uwagi
Klasyfikacja JEL: M42
streszcz., summ.
Abstrakt
Sceptycyzm zawodowy jest kluczowym pojęciem w praktyce i teorii audytu. Został on wymieniony w niemal wszystkich istniejących standardach kontroli, jednakże sposób jego właściwego scharakteryzowania jest wciąż niejasny. Zarówno naukowcy, jak i instytucje regulacyjne podkreślają znaczenie tej koncepcji, jedakże nie potrafią jej ani zdefiniować, ani zmierzyć. Często trudno jest również stwierdzić, czy brak sceptycyzmu jest główną przyczyną uchybień w zakresie kontroli audytorów oraz jakie czynniki doprowadziły do tego braku. Celem niniejszego artykułu jest zsyntetyzowanie badań dotyczących profesjonalnego sceptycyzmu audytorów i wskazanie głównych cech takiego podejścia. Organizuję przytoczone badania naukowe w sześciu kategoriach związanych z cechami, które powinien posiadać sceptyk: powątpiewaniem, zawieszeniem osądu, poszukiwaniem wiedzy, zrozumieniem międzyludzkim, poczuciem własnej wartości i autonomią. Przytoczone wyniki badań mają duże znaczenie zarówno dla praktyki, jak i dla regulacji (standardów), jednakże w celu zrozumienia, jak sceptyczny osąd przekłada się na sceptyczne działanie, konieczne będzie przeprowadzenie dodatkowych studiów(abstrakt oryginalny)

Professional skepticism is an essential concept in auditing practice and theory. It has been identified in almost all existing auditing standards, however, the way it should be characterized is still unclear. Both researchers and regulators emphasize the importance of the concept but struggle on how to define and measure it. It is also often difficult to indicate if the lack of skepticism is the primary cause of audit deficiencies and what factors led to the lack of skepticism. The purpose of this paper is to synthesize research related to auditors' professional skepticism and indicate major characteristics of such an attitude. I organize research studies into six categories related to attributes that a skeptic should possess: a questioning mind, a suspension of judgment, a search for knowledge, interpersonal understanding, self-esteem, and autonomy. These research findings have implications for practice and regulations (standards), but in order to understand how skeptical judgment translates into skeptical action, additional research will need to be conducted(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Pełny tekst
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Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
1899-3192
Język
eng
URI / DOI
http://dx.doi.org/10.15611/pn.2017.474.03
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