Olsen, Carmen.     A Study of Professional Skepticism [[electronic resource] /] : монография / Carmen. Olsen ; . - 1st ed. 2017. - [S. l. : s. n.]. - VIII, 54 p. 6 illus. - Б. ц.     Зміст: Auditors' Professional Skepticism -- Experimental Study -- The Experimental Instrument. Рубрики: Accounting.    Bookkeeping .    Project management.    Accounting/Auditing.    Financial Accounting.    Project Management. Анотація: This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement. . Перейти: https://doi.org/10.1007/978-3-319-49896-6 Дод.точки доступу: Olsen, Carmen. \.\; SpringerLink (Online service) Свободных экз. нет