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).
1 Virgin Samoa [10] , a subsidiary of Virgin Australia, has started flying to Apia from several cities in Australia and New Zealand, i.e. Sydney, Brisbane, Townsville, Melbourne and Auckland. 2  Fiji Airways [11] has three flights a week from Nadi in Fiji.