Download eBook Free: https://ouo.io/CZ3s99 A Study of Professional Skepticism By: Carmen Olsen Publisher: Springer Print ISBN: 9783319498959, 3319498959 eText ISBN: 9783319498966, 3319498967 Copyright year: 2017 Format: PDF Available from $ 69.99 USD SKU 9783319498966 This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
