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).
British Airways Flight 9, sometimes referred to by its callsign Speedbird 9 or as the Jakarta incident, was a scheduled British Airways flight from London Heathrow to Auckland, with stops in Bombay, Madras, Kuala Lumpur, Perth, and Melbourne. On 24 June 1982, the route was flown by the City of Edinburgh, a 747-236B.