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Professional skepticism is an important concept in auditing. It requires an auditor to have a "questioning mind", to make a critical assessment of evidence, and to consider the sufficiency of the evidence. [30]
Critical thinking is an important element of all professional fields and academic disciplines (by referencing their respective sets of permissible questions, evidence sources, criteria, etc.). Within the framework of scientific skepticism , the process of critical thinking involves the careful acquisition and interpretation of information and ...
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
There are two important aspects to independence which must be distinguished from each other: independence in fact (real independence) and independence in appearance (perceived independence). Together, both forms are essential to achieve the goals of independence.
The aphorism "Extraordinary claims require extraordinary evidence", according to psychologist Patrizio Tressoldi, "is at the heart of the scientific method, and a model for critical thinking, rational thought and skepticism everywhere". [5] [6] [7] It has also been described as a "fundamental principle of scientific skepticism". [8]
The four Mertonian norms (often abbreviated as the CUDO-norms) can be summarised as: communism: all scientists should have common ownership of scientific goods (intellectual property), to promote collective collaboration; secrecy is the opposite of this norm.
The Skeptics Society is a nonprofit, [2] [3] member-supported organization devoted to promoting scientific skepticism and resisting the spread of pseudoscience, superstition, and irrational beliefs. The Skeptics Society was co-founded by Michael Shermer and Pat Linse as a Los Angeles -area skeptical group to replace the defunct Southern ...
Skepticism (American English and Canadian English) or scepticism (British English and Australian English) is a philosophical approach that includes a scientific method and a rejection of unevidenced claims to certainty. Skepticism has been known in various degrees. Pyrrho was the first philosopher who developed it to a high degree.