“It Doesn’t Make Sense”: Professional Skepticism As Sensemaking
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Date
2024-10-21
Open Access Location
Journal Title
Journal ISSN
Volume Title
Publisher
American Accounting Association
Rights
(c) The author/s
Abstract
Professional skepticism is a fundamental yet complex aspect of auditing. To understand how auditors exercise skepticism in practice, Xu, Yang, and Fukofuka (2023) conducted qualitative research based on stories provided by auditors. The study identified that professional skepticism is like a sensemaking process. It is triggered and unfolded through auditors’ actions and interactions with their audit teams and clients. These findings highlight the importance of understanding how auditors act, converse, and interact with clients to effectively exercise professional skepticism, which has important implications for auditing firms and practitioners.
Description
Keywords
professional skepticism, sensemaking, auditing
Citation
Xu G, Yang C. (2024). “It Doesn’t Make Sense”: Professional Skepticism As Sensemaking. Current Issues in Auditing. (pp. 1-6).