The Public Company Accounting Oversight Board has published a practice alert to remind auditors of the importance of professional scepticism: see here (pdf). In the alert the PCAOB notes that its oversight activities continue to raise concerns regarding auditors' consistent and diligent application of professional scepticism.
Friday, 7 December 2012
USA: PCAOB issues professional scepticism alert
The Public Company Accounting Oversight Board has published a practice alert to remind auditors of the importance of professional scepticism: see here (pdf). In the alert the PCAOB notes that its oversight activities continue to raise concerns regarding auditors' consistent and diligent application of professional scepticism.
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