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Remote Audits and Professional Skepticism: An Exploratory Study

Author

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  • Prince Teye

    (ESDES - ESDES, Lyon Business School - UCLy - UCLy - UCLy (Lyon Catholic University))

Abstract

Reliance on remote audits, propelled by the recent COVID-19 pandemic, has steadily increased. This study explores a means by which remote audits may affect professional skepticism. Employing a qualitative interpretivist methodology, we find that an excessive implementation of remote audits may adversely affect professional skepticism via two components of its state dimension; an ineffective transmission of knowledge from more experienced staff to novices, and a reduced capacity to search for audit evidence. This, together with our finding that remote audits do not seem to be associated with an increase in the questioning mind, suggests a detrimental effect on professional skepticism. Subsequently, we ascertain measures that could enhance the overall skepticism of the audit team in a remote audit environment. This study enhances the existing literature on remote audits by offering insights into its relation with professional skepticism.

Suggested Citation

  • Prince Teye, 2025. "Remote Audits and Professional Skepticism: An Exploratory Study," Post-Print hal-05408935, HAL.
    • Handle: RePEc:hal:journl:hal-05408935
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