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APB emphasises the importance of Scepticism for Audit Quality

Publication date: 6 August 2010

The Auditing Practices Board (APB) of the FRC today issues for comment a Discussion Paper entitled ‘Auditor scepticism: Raising the bar’. This has been developed in close co-operation with the Professional Oversight Board (POB) and its Audit Inspection Unit (AIU), which monitors the conduct of audits of larger entities.

The Auditing Practices Board (APB) of the FRC today issues for comment a Discussion Paper entitled ‘Auditor scepticism: Raising the bar’ - this has been developed in close co-operation with the Professional Oversight Board (POB) and its Audit Inspection Unit (AIU).