The Professional Skepticism of the Auditor. A vision from Colombian Public Accounting teachers
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Dec 19, 2020
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Abstract
This article aims to present classroom strategies for the formation of professional skepticism in public accounting students, based on teachers’ perceptions in Colombia. A qualitative study using a semi-structured interview was conducted in a sample of 15 teachers of audit area in higher education institutions in Colombia. Participants are also practicing public accountants. Among the strategies proposed by the teachers, it can be found case studies, role plays, and curricular revision as mechanisms to train in audit skepticism. It is believed that reinforcing professional skepticism in public accountants allows achieving a comprehensive and upright professional, capable of seeking sufficient and adequate evidence based on its critical judgment.
Keywords
Ceticismo profissional, treinamento, estratégiasEscepticismo profesional, formación, estrategiasProfessional skepticism, training, strategies
References
Consejo de Estándares de Educación - IAESB (2018). Accounting Education Insights How can we become better skeptics? https://www.iaesb.org/publications/accounting-education-insights-how-can-we-become-better-skeptics
Consejo de Estándares de Educación - IAESB. (2019). Manual de Pronunciamientos Internacionales de Formación. Londres: IFAC.
Consejo de Normas Internacionales de Auditoría y Aseguramiento – IAASB. (2017). Manual de procedimientos internacionales de control de calidad, auditorías, revisión, otros encargos de aseguramiento, y servicios relacionados. http://www.iaasb.org/system/files/publications/files/ESP_IAASB_HB2016-2017_Vol_I_0.pdf
Consejo de Normas Internacionales de Ética para Contadores - IESBA (2018). Código Internacional de Ética para Profesionales de la Contabilidad (incluidas Normas Internacionales de Independencia). Londres: IFAC.
Federación Internacional de Contadores - IFAC (2017). Strengthening the Pillars of Professional Skepticism. Observations of the IAASB-IAESB-IESBA Professional Skepticism Working Group. Londres: IFAC. https://www.iaasb.org/system/files/meetings/files/20170619-IAASB-Agenda_Item_9-B_Joint_Professional_Skepticism_Publication-Final.pdf
Glover, S., & Prawitt, D. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10. http://www.aaajournals.org/doi/full/10.2308/ciia-50895?code=aaan-site
Hurtt, K., Brown-Liburd, H., Earley, C., & Ganesh, K. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory American Accounting Association, 32(Suppl. 1). 45-97. http://aaapubs.org/doi/abs/10.2308/ajpt-50361
Hurtt, K., Eining, M., & Plumlee, D. (2002). Professional Skepticism: A Model with Implications for Research, Practice and Education. Documento de Trabajo. University of Wisconsin – Madison. www.business.utah.edu
Hurtt, K., Eining, M., & Plumlee, D. (2008). An Experimental Examination of Professional Skepticism. SSRN Electronic Journal. https://www.researchgate.net/publication/228307269
Hurtt, K., Eining, M., & Plumlee, D. (2010). Linking professional skepticism To auditors’ behaviors. http://aaahq.org/western
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5). https://www.sciencedirect.com/science/article/pii/036136829390040D
Liu, X. (2018). Can professional skepticism be Learned? Evidence from China. Journal of Education for Business, 93(6), 265-275. http://www.tandfonline.com/loi/vjeb20
McCoy, N., Burnett, R. D., Friedman, M. E., & Morris, M. (2011). Internal audit: How to develop professional skepticism. Journal of Corporate Accounting & Finance (Wiley), 22(4), 3-14. https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.20684
Nelson, M. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2). 1-34. http://aaapubs.org/doi/10.2308/aud.2009.28.2.1?code=aaan-site
Quadackers, L. (2009). Study of Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Tesis Doctoral. Alemania: Vrije Universiteit. https://research.vu.nl/ws/portalfiles/portal/42180914/complete+dissertation.pdf
Viloria, N. (2013). El escepticismo profesional: Estrategias de aula para los estudiantes de contaduría. Actualidad Contable FACES, 16(2), 112-134.
Viloria, N. (2016). Estrategias de reforzamiento de escepticismo profesional para los contadores públicos en actividad de auditoría. Actualidad Contable FACES, 19(33), 102-119.
Consejo de Estándares de Educación - IAESB. (2019). Manual de Pronunciamientos Internacionales de Formación. Londres: IFAC.
Consejo de Normas Internacionales de Auditoría y Aseguramiento – IAASB. (2017). Manual de procedimientos internacionales de control de calidad, auditorías, revisión, otros encargos de aseguramiento, y servicios relacionados. http://www.iaasb.org/system/files/publications/files/ESP_IAASB_HB2016-2017_Vol_I_0.pdf
Consejo de Normas Internacionales de Ética para Contadores - IESBA (2018). Código Internacional de Ética para Profesionales de la Contabilidad (incluidas Normas Internacionales de Independencia). Londres: IFAC.
Federación Internacional de Contadores - IFAC (2017). Strengthening the Pillars of Professional Skepticism. Observations of the IAASB-IAESB-IESBA Professional Skepticism Working Group. Londres: IFAC. https://www.iaasb.org/system/files/meetings/files/20170619-IAASB-Agenda_Item_9-B_Joint_Professional_Skepticism_Publication-Final.pdf
Glover, S., & Prawitt, D. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), 1-10. http://www.aaajournals.org/doi/full/10.2308/ciia-50895?code=aaan-site
Hurtt, K., Brown-Liburd, H., Earley, C., & Ganesh, K. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice & Theory American Accounting Association, 32(Suppl. 1). 45-97. http://aaapubs.org/doi/abs/10.2308/ajpt-50361
Hurtt, K., Eining, M., & Plumlee, D. (2002). Professional Skepticism: A Model with Implications for Research, Practice and Education. Documento de Trabajo. University of Wisconsin – Madison. www.business.utah.edu
Hurtt, K., Eining, M., & Plumlee, D. (2008). An Experimental Examination of Professional Skepticism. SSRN Electronic Journal. https://www.researchgate.net/publication/228307269
Hurtt, K., Eining, M., & Plumlee, D. (2010). Linking professional skepticism To auditors’ behaviors. http://aaahq.org/western
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society, 18(5). https://www.sciencedirect.com/science/article/pii/036136829390040D
Liu, X. (2018). Can professional skepticism be Learned? Evidence from China. Journal of Education for Business, 93(6), 265-275. http://www.tandfonline.com/loi/vjeb20
McCoy, N., Burnett, R. D., Friedman, M. E., & Morris, M. (2011). Internal audit: How to develop professional skepticism. Journal of Corporate Accounting & Finance (Wiley), 22(4), 3-14. https://onlinelibrary.wiley.com/doi/pdf/10.1002/jcaf.20684
Nelson, M. (2009). A Model and Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2). 1-34. http://aaapubs.org/doi/10.2308/aud.2009.28.2.1?code=aaan-site
Quadackers, L. (2009). Study of Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments and Decisions. Tesis Doctoral. Alemania: Vrije Universiteit. https://research.vu.nl/ws/portalfiles/portal/42180914/complete+dissertation.pdf
Viloria, N. (2013). El escepticismo profesional: Estrategias de aula para los estudiantes de contaduría. Actualidad Contable FACES, 16(2), 112-134.
Viloria, N. (2016). Estrategias de reforzamiento de escepticismo profesional para los contadores públicos en actividad de auditoría. Actualidad Contable FACES, 19(33), 102-119.
How to Cite
Viloria Ortega, N. ., & Espinosa Díaz , Y. S. . (2020). The Professional Skepticism of the Auditor. A vision from Colombian Public Accounting teachers. Cuadernos De Contabilidad, 21, 1–16. https://doi.org/10.11144/Javeriana.cc21.epav
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