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In Zoe-Vonna Palmrose's article "PCAOB Audit Regulation a Decade after SOX: Where it Stands and What the Future Holds," she discussed the importance of Auditor Skepticiism and the emphasis of this concept on PCAOB initiatives. In fact, it would appear that in many of the cases that we read in this course, the auditors lacked exercising "Professional Skepticism."
Define professional skepticism and discuss why it so important to the practice of auditing. Read the attached article, "A Model and Literature Review of Professional Skepticism in Auditing" by Mark W.
In addition, evaluate how this work may be applied in today's audit environment, and how this research may be used in the work of the PCAOB in establishing audit standards. ( if you use any reference please include them.
Download:- Review of Professional Skepticism in Auditing.pdf
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