A Study on the Professional Skepticism Characteristics Among Malaysian Public Sector Auditor

Citation

Abdullah, Saleha and Abdullah Salim, Abdullah Sallehhuddin and Saprudin, Abby Ashraff (2021) A Study on the Professional Skepticism Characteristics Among Malaysian Public Sector Auditor. In: 2nd Post Graduate Social Science Colloquium Proceedings 2021, 8-9 June 2021, Cyberjaya, Malaysia. (Submitted)

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Abstract

Professional scepticism being define as “an attitude of questioning mind, being alert and also having critical assessment towards audit evidence” (ISA, 200). In Malaysia, auditors are required to apply professional scepticism during audits (MIA, 2008). Purpose – This study examines the demographic factor also professional scepticism criteria among auditor in Malaysia public sector.

Item Type: Conference or Workshop Item (Paper)
Additional Information: 2nd Post Graduate Social Science Colloquium Proceedings 2021 (Book of Abstract)
Uncontrolled Keywords: Auditing, Hurtts professional skepticism, model professional skepticism, public sector Malaysia
Subjects: H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions: Faculty of Management (FOM)
Depositing User: Ms Nurul Iqtiani Ahmad
Date Deposited: 21 Oct 2021 08:07
Last Modified: 21 Oct 2021 08:07
URII: http://shdl.mmu.edu.my/id/eprint/9706

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