"The Integration between the theory of social styles and characteristics of "Hurtt's model" in explaining the auditor's professional skepticism – A practical study" An extract from PhD thesis in accounting

نوع المستند : المقالة الأصلية

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كلية تجارة جامعة بنى سويف

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Purpose: The main objective of this study is to investigate the effect of auditor's personal traits and characteristics on the professional skepticism exercised during audit engagements.
Design/ Methodology: As this research is one of the social science researches, it will depend upon the two basic approaches in the research methodology: the inductive approach and the deductive approach. The author conducted a survey to study the effect of the different social style on the level of professional skepticism of the auditor. The researcher distributed 100 surveys and collected 69 answered surveys with a response rate of 69%
Findings: the statistical results revealed that there is strong effect of the auditor's personal traits on his/her way of conducting the professional skepticism during audit. The integration between the theory of social styles and "(Hurtt, 2010)" characteristics of professional skepticism will be useful in explaining the behavior of auditors during the audit engagements.
Originality/ Value: This study can explain more about the nature of trait professional skepticism by understanding the part of the professional skepticism which is affected by the personality and characteristics of the individual auditor.

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