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On Skepticism in the Practice of the Profession of Auditor Cover

On Skepticism in the Practice of the Profession of Auditor

Studies in Business and Economics
Volume 20 (2025): Issue 1 (April 2025)
By: Daniela Petraşcu and  Ionel Marius Cetină  
Open Access
|May 2025

Authors

Daniela Petraşcu

Lucian Blaga University of Sibiu, Romania

Ionel Marius Cetină

Public Ministry, Prosecutor’s Office of the High Court of Cassation and Justice, Romania
DOI: https://doi.org/10.2478/sbe-2025-0012 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 213 - 227
Published on: May 15, 2025
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
Auditor,
expert accountant,
skepticism,
fraud
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2025 Daniela Petraşcu, Ionel Marius Cetină, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

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