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TITLE: Professional Skepticism Lies at the Heart of a Quality Audit

DATE: 31/10/2018

31 October 2018
Circular No. 84/2018

TO ALL ACCOUNTANTS

PROFESSIONAL SKEPTICISM LIES AT THE HEART OF A QUALITY AUDIT

The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) has released a publication, Professional Skepticism Lies at the Heart of a Quality Audit that provides an update on the IAASB’s efforts to appropriately reflect professional scepticism in its recently-issued and soon-to-be-issued standards and exposure drafts.

This publication also includes other relevant news and information and recent activities of the International Ethics Standards Board for Accountants (IESBA) and International Accounting Education Standards Board (IAESB) related to professional scepticism.

This publication is available on the IFAC’s website at http://www.ifac.org/publications-resources/professional-skepticism-lies-heart-quality-audit.

DR. NURMAZILAH DATO' MAHZAN
Chief Executive Officer

Description: Professional Skepticism Communique'
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