Elevating auditor professional scepticism by way of improved regulation

该项目旨在检查和测试替代监管方法，以解决审计公司质量检查员持续存在的担忧，即审计人员没有行使足够高的专业怀疑水平。该项目期望提供关于履行审计职业监管责任的最有效方法的强有力的、基于经验的知识。该项目的预期成果包括改进监管实践，增强澳大利亚在国际审计准则和法规制定中代表其利益的能力。

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.