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Auditor Objectivity and Skepticism – What’s Next? (CAQ Panel at 2013 AAA Annual Meeting)
Автор: Center for Audit Quality
Загружено: 2013-09-12
Просмотров: 1692
Описание: CAQ Executive Director Cindy Fornelli moderated a lively discussion on professional skepticism at the 2013 American Accounting Association (AAA) Annual Conference. Hear what panelists Jeanette Franzel, PCAOB Board Member; Doug Prawitt, professor at Brigham Young University; and Joe Ucuzoglu from Deloitte LLP, had to say about how skepticism is defined, how it is exercised in the conduct of the audit, and what some of the challenges are to maintaining an appropriate level of skepticism.
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