Professional Skepticism
Classroom Strategies for Public Accounting Students
DOI:
https://doi.org/10.18041/2539-3669/gestion_libre.3.2017.3224Keywords:
Skepticism, Audit, Strategies, StudentsAbstract
Professional skepticism is one of the three factors that generate greater errors at the time of issuing the auditor’s opinion. It has been consistently recommended by the standard-setting bodies that their implementation should be strengthened, a task they suggest should be done in auditing firms, within trade unions and at universities. The universities are called to design strategies that tend to reinforce the professional quality, so this research focuses on those that could be used to reinforce the skeptical behavior of future professionals. The investigative approach is qualitative and from its scope it is presented as a case study. The suggested strategies are based on the need to strengthen investigative processes in students, as the way to promote a behavior of questioning against the evidences of the auditor
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References
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