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APB Discussion Paper: Auditor scepticism: Raising the bar’ |
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Written by Calum Haswell
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Friday, 06 August 2010 |
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The Auditing Practices Board (APB) of the FRC has published a discussion paper entitled ‘Auditor scepticism: Raising the bar’. The Discussion Paper emphasises the importance of scepticism to audit quality and draws on recent research to stimulate debate about what actions may be needed to ensure that the appropriate degree of scepticism is applied by auditors in practice. This paper (pdf) is available on the APB website and consultation closes on 31 October 2010.
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