This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on cl

Professional skepticism is a combination of an auditor's innate abilities, personal characteristics, professional experiences, education, and training (Nelson,

The value of an audit is in part based on the degree of professional skepticism exercised by an auditor. Indeed, the importance of professional skepticism has b

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects)

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects)