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).
As one of the leading airlines in South America, LAN Airlines flies six times a week from Sydney to Santiago, Chile, via Auckland. LAN Airlines also offers three nonstop flights weekly from Sydney to Santiago in code share with partner airline, Qantas.