The importance of professional skepticism has grabbed the attention of public and audit
regulatory bodies such as American Institute of Certified Public Accountants and Public …

Auditing standards emphasize that fraud detection is an important objective of an audit and
require the exercise of professional skepticism (PS) and a discussion among the …

The auditor should ensure the freedom of financial statements from material misstatements
due to error or fraud. Brainstorming refers to a group discussion that facilitates the auditor's …

This study aims to examine the characteristics of professional skepticism that influence
money laundering detection among the investigating officers of law enforcement agencies in …

During the last decade, auditors' exercise of Professional Scepticism (PS) has been
increasingly criticised by accounting regulators worldwide, such as by Financial Reporting …

Auditors‟ fraud detection refers to the process undergone by auditors in finding material
irregularities or the red flags that signify fraud. As the fraud cases become more prevalent …

Pengumpulan data dilakukan dengan menggunakan kuesioner. Sampel dalam penelitian
ini adalah Auditor yang bekerja pada kantor akuntan publik di DKI Jakarta dengan jumlah …

One of the outcomes of fraud brainstorming as outlined in PCAOB AS 2110 Identifying and
Assessing Risks of Material Misstatement is that auditors should continually be on alert for …