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Anotace knihy

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients' behavior. Based on the author's empirical study of 56 auditors, it shows that auditors' skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors' affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.

Parametry knihy

Zařazení knihy Knihy v angličtině Economics, finance, business & management Finance & accounting Accounting

• Plný název: Study of Professional Skepticism
• Autor: Carmen Olsen
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 54
• EAN: 9783319498959
• ISBN: 3319498959
• ID: 15195051
• Nakladatelství: Springer International Publishing AG
• Hmotnost: 1124 g
• Rozměry: 235 × 155 × 6 mm
• Datum vydání: 09. February 2017

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