Demonstrating professional skepticism

(1) summarize the article with the central message and the authors theme;
(2) discuss 2 reasons why this is an important or unimportant topic for the audit profession; and
(3) indicate your agreement or disagreement with 3 of the authors conclusions or opinions and support your 3 points with different auditing standards (PCAOB, ASB, IAASB, ACFE, IIA etc.). Do not agree or disagree with the standards but agree or disagree with the author.

 

 

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