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Nelson Model

In: Business and Management

Submitted By shellypoh
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Flow of the Nelson Model
The Nelson Model portrays the idea of how an auditor’s professional skepticism is honed through 13 links. Firstly, there is the variance between skeptical judgement and skeptical action of an auditor (link 1). The barrier between judgement and action is broken once professional scepticism reaches a point or threshold where the auditor is bound into action. Whether this occurs or not depends on other factors such as the evidential input (link 2). Nelson mentioned that audit planning and opinion is influenced by professional skepticism which is affected by the amount of information the auditor garners about the client. An auditor’s skeptical judgement is influenced by three factors which are knowledge (link 3), personal traits (link 4), and incentives he receives (link 5). The author views knowledge as compromising both the traits (link 6) and accumulation of experience and training the auditor has (link 7). Skeptical action shares the common influences with skeptical judgement which are incentives (link 8), traits (link 9) and knowledge (link 10). After the skeptical action is taken, the evidential outcome is formed (link 11). This in turn becomes part of the auditor’s experience (link 12) and is used as input for future tasks (link 13).
Knowledge
Knowledge (link 3) plays an important role with auditor’s professional skepticism. Firstly, he must be able to identify the direct relation between a piece of evidence and the risk that the financial statements are misstated. Auditors should be able to modify their degree of skepticism with characteristics of the client and adjust their assessed risk accordingly. As the number of risk factors increase, auditors are normally more skeptical. Due to the fact that many audit firms provide guidelines on the risk assessment process to their auditors, auditors are applying more presumptive doubt and...

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