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Keywords: Professional scepticism
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2014) 29 (8): 674–694.
Published: 26 August 2014
...-criticism and elevate professional scepticism. Auditors continue to be called to account for a perceived lack of professional scepticism in the conduct of their audits. Pre-emptive self-criticism has been proposed as one means by which the level of professional scepticism exercised by auditors may...
