Lack of Auditor Professional Skepticism

Abstract

The researchers sought to understand challenges to Certified Public Accounting firms related to the development of auditor professional skepticism. The researchers considered the lack of professional skepticism and the importance of that approach. The study focused on three levels of auditing roles, their experience in auditing, education levels, and overall experience in their current role. The research methodology employed a single-case study design, and participants were interviewed to gain experiential insight into auditing and the challenges related to skepticism. The researchers advanced the understanding of problems and contributing factors to the development of professional skepticism, and identified potential solutions.