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Keywords: Professionally skeptical judgment (risk assessment)
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2024) 39 (1): 71–110.
Published: 09 January 2024
... skeptical judgment (risk assessment) Time pressure Audit risk assessment M41 M42 M48 M49 Two critical elements of Nelson’s (2009) auditor professional skepticism model are skeptical mindset-related judgments (risk assessment) and associated skeptical actions (testing). The Public...
