Construct · 1 fields · 1 citations

presumptive doubt: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

a view of professional skepticism in which auditors begin by assuming some misstatement or dishonesty may be present, rather than starting from a neutral stance.

In auditing, presumptive doubt refers to a view of professional skepticism in which auditors begin by assuming some misstatement or dishonesty may be present, rather than starting from a neutral stance. This meaning comes from Nelson (2009) in AUDITING: A Journal of Practice & Theory.[1]

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Nearby constructs

neutral2 fields · 2 citationsjingle · one word, two constructs practice3 fields · 4 citationsjingle · one word, three constructs professional skepticism1 fields · 1 citationsanchor · a standalone construct

References

Nelson, M. W. (2009). A Model and Literature Review of Professional Skepticism in Auditing. AUDITING: A Journal of Practice & Theory, 28(2), 1-34. https://doi.org/10.2308/aud.2009.28.2.1

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