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).
Located on Hamilton Island, the airport is serviced by Virgin Australia, Jetstar and Qantas Link with daily flights from Cairns, Brisbane, Sydney, Melbourne and connection points beyond.