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Keywords: sensemaking
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (4): 157–178.
Published: 01 November 2023
... professional skepticism in everyday audit practice. Through analyzing 78 stories collected from interviewing 35 auditors, our research finds that exercising professional skepticism constitutes a sensemaking process that involves noticing discrepant cues, creating interpretations, and arguing with clients...
