8. Do Regulators, Audit Firm Oversight Bodies, and Governance Bodies support Auditors’ Scepticism?
The ISAs do not set forth requirements for regulators and oversight bodies of the audit firms, nor for TCWG. However, because of the critical role that those stakeholders serve in achieving audit quality, they are in a position to further challenge auditors to be skeptical through adequate two-way communication and effective oversight and inspection of […]
7. How can the Application of Professional Skepticism be Evidenced?
Auditors often show Professional Skepticism during audit conversations. The auditor’s discussion with TCWG may explain why a substantial accounting practice permissible under the applicable financial reporting framework is not most suited for the entity. 审计师在审计谈话中经常表现出职业怀疑态度。 审计师与 TCWG 的讨论可能会解释为什么在适用的财务报告框架下允许的实质性会计做法却不是该实体最适合的。 Audit documentation is essential for demonstrating Professional Skepticism since it shows that the audit was planned and […]
6. Is Professional Scepticism necessary in other Audit areas besides Fraud?
Throughout the auditing process, Professional Scepticism is vital. 在整个审计过程中，职业怀疑态度是至关重要的。 Professional Scepticism is especially crucial when handling complicated, significant, or highly judgmental audit areas, such as: Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures – For example, when: 在处理复杂、重大或高度判断性的审计领域时，职业怀疑态度尤为关键，例如： 会计估计，包括公允价值会计估计，以及相关的披露 — 例如，当 Going Concern For example, In examining management’s plans for future actions concerning […]
