In recent times there has been increased scrutiny of the audit profession and the role of the auditors especially in relation to major corporate scandals and failure of companies. Pressure groups and stakeholders have lost trust in the audit profession as a result of this increased criticism. There has been an increased focus on the issue of professional scepticism exercised by auditors during the audit process. Required: Critically evaluate the meaning of professional scepticism and pressure to exercise increased levels of professional scepticism throughout the audit process. You should use examples to illustrate your answer.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In recent times there has been increased scrutiny of the audit profession and the role
of the auditors especially in relation to major corporate scandals and failure of
companies. Pressure groups and stakeholders have lost trust in the audit profession
as a result of this increased criticism. There has been an increased focus on the
issue of professional scepticism exercised by auditors during the audit process.
Required:
Critically evaluate the meaning of professional scepticism and pressure to
exercise increased levels of professional scepticism throughout the audit
process. You should use examples to illustrate your answer. 

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