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Factors Influencing the Professional Skepticism of Independent Auditors in Financial Statement Audits

Author

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  • Truong Thi Thuy
  • Tran Thi Toan

Abstract

The author employed a qualitative research method by soliciting the opinions of experts in the field of auditing. From this, the author identified five primary factors influencing professional skepticism, which include- the auditors' professional knowledge and experience, the auditors' ethical standards, the auditors' personality, the relationships between auditors and their superiors, colleagues, and clients, as well as the workload. Through quantitative research methods, the author determined that three factors – auditors' professional knowledge and experience, auditors' ethical standards, and auditors' personality – positively affect the professional skepticism of independent auditors in financial statement audits.

Suggested Citation

  • Truong Thi Thuy & Tran Thi Toan, 2024. "Factors Influencing the Professional Skepticism of Independent Auditors in Financial Statement Audits," Business and Economic Research, Macrothink Institute, vol. 14(4), pages 113-121, December.
    • Handle: RePEc:mth:ber888:v:14:y:2024:i:4:p:113-121
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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