4. At what stage in the Audit Process is Professional Skepticism necessary?
Professional Skepticism is relevant and required throughout the audit, despite the fact that it is not mentioned in every ISA. For example: 1) Engagement Acceptance – For instance, while assessing the integrity of principal owners and management. 2) Identifying and Assessing Risks of Material Misstatement – For example, when: 尽管它没有在每一个国际审计准则中提到，职业怀疑论在整个审计过程中都是相关的，也是必须的，例如：- 1) 项目接受时 [意思就是说 – 接受委任] […]
3. How can Audit Firms and Auditors promote Professional Skepticism?
Professional Skepticism is influenced by personal behavioural characteristics (i.e., attitudes and ethical values) and the level of competence (i.e., knowledge) of the individual conducting the audit. These, in turn, are influenced by education, training, and experience. The Professional Skepticism of the engagement team is also influenced by the behaviour of the firm’s leadership and engagement […]
LLP or Sdn Bhd: What Would Work Best for You? | 那个比较适合我?
Preface One of the thoughts that may be going through the minds of those who are considering venturing out on your own and launching your own company is the following: “Exactly what type of business should you register?“ 前言 对于那些正在考虑创业并创办自己的公司的人来说，他们心中可能会有这样的想法。”到底应该注册什么类型的公司？” It is essential to set up your company following the primary categories of companies found […]
