By Hayes Knight – 12 December 2012

Professional scepticism is the key audit skill. With it an auditor is a powerful independent safeguard. Without it the auditor risks being reduced to a mere compliance “rubber stamper”.

Click here to read the full article on professional scepticism from the December issue of the New Zealand Institute of Chartered Accountants award winning magazine; The Journal. This article was written by Zowie Murray.

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