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Professional scepticism is widely viewed as essential to audit quality. Using quality academic references discuss the concept of professional scepticism as it applies to auditors.
It is a requirement that you only refer to quality/credible references. This can be research published in:
• Scholarly accounting and business journals
• Government and accounting/auditor firm websites &/or textbooks (Auditing and Assurance in Australia, 6th Edition)
• You must not use any direct quotes
• Unacceptable references include Wikipedia, investopedia, web pages and lecture notes.
• The quality of journals can be assessed by referring to the Australian Council of Business Deans (ABDC) 2010 journal rankings (A*, A, B, C in order of declining quality)
Assessment criteria
• Professional presentation
• Introduction
• Response to essay task
• Conclusion
• Referencing.
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 ,Professional skepticism