Escepticismo profesional: Una actitud de los profesionales de la contaduría pública, Colombo-Venezolana

Abstract

Through the search of current Colombian and international regulations it was possible to identify the different positions regarding professional skepticism, its importance and application. The code of ethics, the Generally Accepted Auditing Standards (NAGAS), the International Standards of Audit (NIA), the International Standards of Education (IES), and two main streams of professional skepticism such as trust and conduct were investigated. The sources listed above evidence professional skepticism as an inquisitive mind and alertness to any situation or evidence that may be subject to fraud or error. It was also shown that skepticism depends on different factors rather than an attitude, since it is subject to education, experiences, expertise and knowledge.