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Explain the threats to professional skepticism that might influence audit judgment. (Chapter: Ethics and professional judgment...

Explain the threats to professional skepticism that might influence audit judgment. (Chapter: Ethics and professional judgment in accounting)

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To inquire is "to seek information by questioning." Characteristics include questioning and careful observation, probing reflection, looking beyond obvious, and suspension of belief. Links to professional judgement through ethical standards of independent, objectivity, and due care, incorporated in AICPA

Identified instrumental virtues of being diligent, alert, careful, resourceful, consultative, persistent, and courageous

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