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Home > ACCA: Technical articles > Paper P7: Professional scepticism
Podcast: ACCA: Technical articles
Episode:

Paper P7: Professional scepticism

Category: Education
Duration: 00:15:08
Publish Date: 2015-05-29 11:21:02
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In recent years, regulatory bodies including the IAASB and the UK FRC have emphasised the importance of professional scepticism in an audit of financial statements. This podcast provides an overview of what is meant by professional scepticism and explains why it is such an essential part of the auditor's mindset.
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