Multifaceted Skepticism: A Comprehensive Approach in Auditing Practice

Authors

Ida Ayu Budhananda Munidewi, Brawijaya University, Malang, IndonesiaFollow
Unti Ludigdo, Brawijaya University, Malang, Indonesia
Ali Djamhuri, Brawijaya University, Malang, Indonesia
Wuryan Andayani, Brawijaya University, Malang, Indonesia

JEL Classification System

D83, M41, M42

Abstract

This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this multifaceted skepticism acknowledges the existence of machinations in the audit environment.

Recommended Citation

Munidewi, Ida Ayu Budhananda; Ludigdo, Unti; Djamhuri, Ali; and Andayani, Wuryan (2025) "Multifaceted Skepticism: A Comprehensive Approach in Auditing Practice," DLSU Business & Economics Review: Vol. 35: No. 1, Article 4.
DOI: https://doi.org/10.59588/2243-786X.1054
Available at: https://animorepository.dlsu.edu.ph/ber/vol35/iss1/4