English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

is article aims to present classroom strategies for the formation of professional skepticism in public accounting students, based on teachers’ perceptions in Colombia. A qualitative study using a semi-structured interview was conducted in a sample of 15 teachers of audit area in higher education institutions in Colombia. Participants are also practicing public accountants. Among the strategies proposed by the teachers, it can be found case studies, role plays, and curricular revision as mechanisms to train in audit skepticism. It is believed that reinforcing professional skepticism in public accountants allows achieving a comprehensive and upright professional, capable of seeking sufficient and adequate evidence based on its critical judgment. JEL Codes: M40, M42.

El escepticismo profesional del auditor. Una visión desde los docentes de contaduría pública colombianos