The Sample - What is Professional Skepticism?

Описание: In this episode of THE SAMPLE Leita Hart-Fanta shares her thoughts on how we are professional skeptics and goes over what the GAO says when it comes to our skepticism.
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Welcome to The Sample, a quick discussion of auditing concepts and terms that will help you do your work. Conducting an audit in accordance with auditing standards is no small feat and I want to support you. We'll be referring to the GAO (https://www.gao.gov), IIA (https://na.theiia.org/Pages/IIAHome.aspx) and AICPA (https://www.aicpa.org) literature to bolster our conversations. Let's get started.

So, What is Professional Skepticism?

Well, professional skepticism is an essential quality of an auditor. We are professional skeptics. That kind of defines who we are. We’re not professional golfers. Maybe you are! Also, a professional skeptic. Not a professional basketball player. We question everybody because we need to prove all of the statements that end up in the audit report. When you get to work, you’ve got to put on a different hat. At home, you can trust your friends and family (I hope!) But in your professional life, you have to doubt everything you hear and gather enough evidence so that you’re convinced that what they’re saying and what they’re showing you is true.

Read the rest at: https://yellowbook-cpe.com/profession...
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