Elevating auditor professional scepticism by way of improved regulation

通过改进监管提高审计师的职业怀疑

• 批准号: DP180103404
• 负责人: Prof Ken Trotman
• 金额: $ 17.09万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2018
• 资助国家: 澳大利亚
• 起止时间: 2018-01-01 至 2023-02-28
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP180103404
• 关键词: Elevating; auditor; professional; scepticism; way

This project aims to examine and test alternate regulatory approaches that address ongoing and long standing concerns of audit firm quality inspectors that auditors are not exercising a sufficiently high level of professional scepticism. The project expects to provide strong, empirically-based knowledge on the most effective means of discharging regulatory responsibilities over the audit profession. Expected outcomes of this project include improvements in regulatory practice and an enhanced capacity for Australia's interests to be represented in the development of international auditing standards and regulations.

该项目旨在审查和测试替代监管方法，以解决审计公司质量检查员对审计师没有行使足够高水平的专业怀疑的持续和长期关注。该项目预计将提供强大的，基于实践的知识，最有效的方式履行监管责任的审计专业。这一项目的预期成果包括改进监管做法，提高澳大利亚利益在制定国际审计准则和条例中的代表能力。