A Study on the Professional Skepticism Characteristics Among Malaysian Public Sector Auditor

Abstract

Professional scepticism being define as “an attitude of questioning mind, being alert and also having critical assessment towards audit evidence” (ISA, 200). In Malaysia, auditors are required to apply professional scepticism during audits (MIA, 2008). Purpose – This study examines the demographic factor also professional scepticism criteria among auditor in Malaysia public sector