Exploratory factor analysis on Hurtt’s professional skepticism scale:a Malaysian perspective

• Main Authors: Sayed Alwee Hussnie Sayed Hussin,, Takiah Mohd Iskandar,
• Format: Article
• Language: English
• Published: FEP 2013
• Online Access: http://journalarticle.ukm.my/7018/1/vol4ch2.pdf; http://journalarticle.ukm.my/7018/; http://www.ukm.my/ajag/index.html

In auditing, professional skepticism refers to an attitude that requires ongoing questioning and critical assessment of evidence. An auditor needs to exercise professional skepticism to obtain sufficient and appropriate audit evidence to determine whether financial statements are free from material...