Professional skepticism
philosophical contributions of Pyrrhonism to auditing
DOI:
https://doi.org/10.17533/udea.rc.n83a02Keywords:
Professional skepticism, pyrrhonism, auditing, ancient philosophyAbstract
Professional skepticism is part of the DNA of auditing, making it a crucial area of study and application in the realm of accounting and accountancy research and practice. However, the
contribution of philosophy to the reflection on professional skepticism in auditing has not received sufficient attention. Therefore, this article aims to explore how philosophical reflection, particularly ancient Pyrrhonism, contributes to a broader understanding of professional skepticism in auditing, using a qualitative methodology, specifically a literature review in philosophy and auditing. The primary contribution of this study is to demonstrate that ancient Pyrrhonism can be used to broaden the understanding horizon of professional skepticism for auditing both as a way of life and as a mental attitude.
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