A REVIEW OF DIVERSE RELEASES ON PROFESSIONAL SKEPTICISM IN AUDITING
DOI:
https://doi.org/10.18623/rvd.v23.n4.3719Palavras-chave:
Professional Skepticism, Auditing, Literature Review, Auditors, Auditing StandardsResumo
O ceticismo profissional é uma qualificação distintiva dos auditores exigida pela Norma Internacional de Auditoria (ISA) para ser mantida ao longo de todo o processo de auditoria (ISA 240). Por esse motivo, essa qualificação tem sido continuamente submetida ao escrutínio de diversos estudiosos nas áreas de contabilidade e auditoria. Esta revisão da literatura avalia de forma abrangente as abordagens, os achados e outros aspectos essenciais de 30 artigos empíricos publicados sobre ceticismo profissional entre 2012 e 2023 em revistas reconhecidas de contabilidade, auditoria e ética empresarial. Pela própria essência desta revisão, o ceticismo profissional é apresentado com base em seus referenciais teóricos sob diferentes pontos de vista. Além disso, o autor analisou os contextos geográficos, as amostras selecionadas, as fontes de dados e as técnicas estatísticas aplicadas. Conforme proposto, este trabalho fortalece os referenciais e estruturas que se espera ampliar e articular os diversos achados acadêmicos relacionados ao ceticismo profissional.
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