Professional Documents
Culture Documents
Agung Nugroho
10 Februari 2018
Accountability Audit
Prepare/source Evidence
Professional Judgement
Accounting Reports Assertions
(economic information) Auditor Professional Skepticism
criteria
Users of Accounting Audit Report
Information (opinion)
Regulatory Framework
13 February 2018 Agung Nugroho Soedibyo 2
Professional Skepticism
• fundamentally, professional skepticism needs to be rooted in honesty
and trust. It does not imply a philosophy of either dishonesty or
distrust (Burton [1980]).
• Trust but Verify
The word skepticism is formed from the root “skeptic,” which comes
from the Greek word “skeptikos,” meaning “inquiring or reflective.” To
inquire is “to seek information by questioning; to ask.”
13-Feb-18 9
Risk
Assessment
Individual Auditor
Engagement Team
Firm level