Abstract
The aim of an external audit is to express an independent professional opinion (i.e., a judgment) on the compliance of financial statements with relevant generally accepted accounting principles. In forming an overall opinion, auditors evaluate a wealth of facts and circumstances that relate to what is accurate, true, fair, material, and sufficient. Judgment pervades practically every facet of auditing. The fundamental importance of judgment in auditing is evident not only in the frequent use of the term in national and international auditing standards, but also in the substantial academic interest and research endeavor dedicated to this topic in the last decades. Overall, this research has evolved around the notion that it is essential to profoundly understand the foundations, determinants, and complex processes that underlie auditor judgment in order to improve judgment quality.
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© 2015 Springer Fachmedien Wiesbaden
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Yankova, K. (2015). Introduction. In: The Influence of Information Order Effects and Trait Professional Skepticism on Auditors’ Belief Revisions. Auditing and Accounting Studies. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-08871-2_1
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DOI: https://doi.org/10.1007/978-3-658-08871-2_1
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Publisher Name: Springer Gabler, Wiesbaden
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Online ISBN: 978-3-658-08871-2
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