Factors Influencing Professional Skepticism and Audit Quality: The Case of Vietnam
Factors Influencing Professional Skepticism and Audit Quality: The Case of Vietnam
This study was conducted on the basis of data collected from 513 auditors to measure the factors affecting the professional skepticism of the auditors and the quality of audit ouput. The methods of descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were used in this study. The research result show that : professional skepticism is highly influenced by traits, time and audit worloads.