The mediating role of independence in the relationship between auditors' conscientiousness & openness and professional skepticism
Auditors are encouraged to assess the fraud factor in audit planning, maintain skepticism during the audit, and assess the nature, timing, and extent of the audit procedures. The purpose of this study is to examine conscientiousness and openness to the experience of professional skepticism with inde...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia,
2021.
|
| Online Access: | Get fulltext |