In Enhancing Auditor Professional Skepticism, they advise auditors to approach each engagement using a âprofessional skepticism continuumâ where the appropriate level of skepticism depends on the risk characteristics of the area under audit.
1 The distance from Sydney (SYD) to Auckland (AKL) is 2160 kilometres or 1339 miles.  Air New Zealand, Qantas, Jetstar Airways, Aerolineas Argentinas, LAN Airlines and Emirates offer direct flights to Auckland (AKL) from Sydney (SYD).
Kiwis have three options: fly with Air Pacific (Fiji Airways) from either Auckland or Christchurch or fly with either Air New Zealand or Qantas out of Auckland. Air New Zealand has at least one flight a day to Nadi. The flight time between Nadi and Auckland is three hours.