Professional Skepticism - IAASB

Date recorded:

At its meeting on December 11-15, 2017, the IAASB discussed the Professional Skepticism Subgroup’s analysis and related conclusions regarding different “mindset” concepts of professional skepticism and the use of the words in the ISAs. The Board supported the conclusions of the Subgroup, including that the current concept of the attitude of professional skepticism involving a “questioning mind” continues to be appropriate and should be retained within the ISAs.

Review the summary, including the podcast, on the IAASB's Web site.

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