INTUITION IN AUDITOR'S PROFESSIONAL SKEPTICISM
This article discusses the use of intuition by auditors, exploring its relevance for fraud detection. Auditors are expected to exhibit professional skepticism, which includes a questioning mindset and critical evaluation of audit evidence, but there have been concerns about insufficient use in the...
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| Format: | Article |
| Language: | English |
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Controladoria-Geral da União
2023-09-01
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| Series: | Revista da CGU |
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| Online Access: | https://revista.cgu.gov.br/Revista_da_CGU/article/view/636 |