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Applying professional scepticism: What makes an audit team more sceptical?
Lack of professional skepticism in audits has been a recurring theme in ASIC’s audit inspection findings along with other regulators globally, however responding to these concerns can be challenging for audit firms. Recent research by Monash Business School, funded by CPA Australia’s GRPP grants program, helps to understand the drivers of auditors’ professional scepticism. In this podcast the research findings from several studies are explained along with practical steps which can be taken within your audit practice to increase skepticism in the audit team and thereby improve audit quality.
Guests: Professor Robyn Moroney and Dr Soon-Yeow Phang both from Monash Business School.
Host: Claire Grayston, Policy Adviser Audit and Assurance - CPA Australia