Abstract

ESPINOSA DIAZ, Yuli Samary; REVELO MANTILLA, Jessica Tatiana  and  BALLESTEROS SARABIA, Victor Manuel. NOTIONS OF THE PROFESSIONAL SKEPTICISM OF THE PUBLIC ACCOUNTANT IN EXERCISE OF THE AUDITS: A THEORETICAL PERSPECTIVE. Tend. [online]. 2020, vol.21, n.2, pp.266-282. ISSN 0124-8693.  https://doi.org/10.22267/rtend.202102.150.

Skepticism is a philosophical doctrine that in professional practice contributes to Public Accounting professionals to acquire an approach based on doubt about the veracity and consistency of the information they should review during the performance of an audit. Doubts that lead him to corroborate each support found in the process and that allow him to have sufficient bases to issue reliable financial opinions. This work presents a literary review that explores the elements that influence professional skepticism in public accountants who act as auditors. This research was carried out using a descriptive and exploratory qualitative approach based on existing literature. In this study, it was found that independence, personal bias and conflicts of interest are key factors that improve or impair professional skepticism in the execution of the audit engagement.

JEL: M40; M41; M42; D11; D12; H83

Keywords : accounting audit; professional scepticism; professional independence; IFAC code of ethics; personal bias..

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