Abstract

HIDALGO ACHIG, Myrian; VIZUETE ACHIG, Marcela; HIDALGO ACHIG, Milton  and  ESPIN, Lorena. Professional scepticism of the public accountant. Horizontes Rev. Inv. Cs. Edu. [online]. 2020, vol.4, n.16, pp.536-542. ISSN 2616-7964.

Abstract The financial scandals of the 1980s and 1990s, together with the current financial crisis, have led to a cali for attention to recent audit reports by supervisory entities, as they consider that independent auditors should make their professional skepticism more evident, as it is an essential feature that contributes to the independence of the auditor in issuing opinions on the reasonableness of financial information. The research proposes to analyze the professional skepticism and the elements that are involved (attributes, mentality, action] to improve the quality of the audit and increase the trust of users in the information provided by the auditor. The methodology exposes a documentary, descriptive - theoretical analysis from the detailed review of national and international books and magazines. Starting from the audit concepts to finally describe professional skepticism and its impact the auditor's opinión.

Keywords : Audit; auditor; professional skepticism.

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