Harding, Noel, Azim, Mohammad, Jidin, Radzi, and Muir, Janine P. (2016) A Consideration of Literature on Trust and Distrust as they Relate to Auditor Professional Scepticism. Australian Accounting Review, 26 (3). pp. 243-254.

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Abstract

With a view to expanding the discussion on professional scepticism, and motivating a broader perspective in research undertaken with the aim of helping auditors meet ongoing demands for an elevated level of professional scepticism, we consider the literature on trust and distrust as it relates to auditor professional scepticism. We draw on literature from a range of disciplines, and highlight new opportunities and previously unidentified challenges in helping auditors exercise an elevated level of professional scepticism. We distinguish between trust and distrust and note that the issue of professional scepticism is likely to be as much about auditors being insufficiently distrusting as it is about auditors being overly trusting. A number of potentially fruitful means by which professional scepticism might be enhanced are highlighted but we also encourage caution in that lower levels of trust in management, and increased distrust in management, may have unintended negative consequences.

Item ID:	79767
Item Type:	Article (Research - C1)
ISSN:	1835-2561
Copyright Information:	© 2016 CPA Australia.
Date Deposited:	07 Sep 2023 02:01
FoR Codes:	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350199 Accounting, auditing and accountability not elsewhere classified @ 100%
SEO Codes:	11 COMMERCIAL SERVICES AND TOURISM > 1102 Financial services > 110299 Financial services not elsewhere classified @ 100%
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