Understanding Professional Skepticism: A Cornerstone of Effective Auditing

CA Prateek Agarwal , Last updated: 29 July 2024  
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Professional skepticism is a fundamental attitude that underpins the practice of auditing and financial reporting. It is characterized by an inquisitive mind and a critical assessment of evidence, allowing auditors and professionals to remain objective and vigilant in their evaluations. This article

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CA Prateek Agarwal
(CA In Practice)
Category Audit   Report

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