Factors Influencing the Professional Skepticism of Independent Auditors in Financial Statement Audits

Truong Thi Thuy and Tran Thi Toan

Business and Economic Research, 2024, vol. 14, issue 4, 113-121

Abstract: The author employed a qualitative research method by soliciting the opinions of experts in the field of auditing. From this, the author identified five primary factors influencing professional skepticism, which include- the auditors' professional knowledge and experience, the auditors' ethical standards, the auditors' personality, the relationships between auditors and their superiors, colleagues, and clients, as well as the workload. Through quantitative research methods, the author determined that three factors – auditors' professional knowledge and experience, auditors' ethical standards, and auditors' personality – positively affect the professional skepticism of independent auditors in financial statement audits.

Date: 2024
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