5. How does Professional Skepticism relate to the Auditor’s Responsibilities with respect to Fraud?
Due to the nature of fraud, which can involve sophisticated and well-planned schemes to hide it or even collusion, the auditor’s Professional Scepticism is especially important when considering the risks of material misstatements caused by fraud. 由于欺诈的性质，它可能涉及复杂和精心策划的隐藏计划，甚至是串通一气，在考虑欺诈造成的重大错报风险时，审计师的职业怀疑态度尤为重要。 Professional Scepticism is given a lot of attention in ISA 240. It includes the requirements about the need […]