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Good Intentions, Bad Outcomes: How Following Orders Can Be the Wrong Choice: Auditing

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 | #3433763 in eBooks |  2013-09-02 |  2013-09-02 | File type: PDF

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Exercising professional skepticism is one of the most important responsibilities of an auditor and an accountant. According to AU 230.09, a skeptical auditor is one who “neither assumes that management is dishonest nor assumes unquestioned honesty.” This standard is heavily cited in the authoritative auditing literature; however, these can be difficult assumptions to maintain. This case highlights one accountant’s struggle with exercising professiona...

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