Effective Regulation of Public Utilities
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence. Professional skepticism includes a mindset in which auditors assume neither that management is dishonest nor of unquestioned honesty.
U.S. Government Accountability Office, Government Auditing Standards, Section 3.61
How should a utility treat its workers?
Hempling testimony to D.C. PSC (Feb. 2020)