7. How can the Application of Professional Skepticism be Evidenced?

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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 completed according to ISAs and other legal and regulatory requirements.

The ISAs require the auditor to prepare adequate audit documentation to allow an experienced auditor with no prior connection to the audit to understand, among other things, significant audit matters, conclusions, and judgments.

The ISAs also require auditors to document discussions with management, TCWG, and others, detailing the nature of the significant matters discussed, when, and with whom.

Such documentation helps the auditor show how significant judgments and key audit concerns were addressed and whether sufficient and relevant audit evidence was acquired.

审计文件对于证明 “职业怀疑”至关重要,因为它表明审计是根据《国际审计准则》和其他法律及监管要求来计划和完成的。


《国际审计准则》还要求审计师记录与管理层、TCWG 和其他方的讨论,详细说明所讨论的重大事项的性质、时间和对象。


When matters and judgments are important, it is important to prepare audit documentation, such as in the following situations:

  • The significant decisions made by the project team regarding the likelihood of fraud resulting in a material misstatement in the entity’s financial statements and their communications with management, the TCWG, regulators and others regarding fraud issues.
  • Known or suspected non-compliance with laws and rules, as well as the results of discussions with management, TCWG, and other parties outside the entity.
  • The basis for the auditor’s conclusions about the reasonableness of accounting estimates, their disclosures that give rise to significant risks, and any indicators of possible management bias.
  • Identified information that doesn’t fit with the auditor’s conclusion about a significant matter and how that inconsistency was handled.
  • The basis for the auditor’s conclusions on the reasonableness of areas of subjective judgments.
  • The auditor’s conclusion about a document’s authenticity when further investigation (such as using an expert or confirmation procedures) is done in response to audit conditions that led the auditor to assume the document may not be legitimate.


  • 项目团队就欺诈导致实体财务报表中出现重大错报的可能性所作出的重要决定,以及他们与管理层、TCWG、监管机构和其他方面就欺诈问题所进行的沟通。
  • 已知或涉嫌不遵守法律和规则的情况,以及与管理层、TCWG 和实体外其他各方所讨论的结果。
  • 审计师关于会计估计合理性的结论的依据,其引起重大风险的披露,以及任何可能的管理偏见的迹象。
  • 已确定的与审计师关于重大事项的结论不一致的信息,以及如何处理这种不一致的情况。
  • 审计师对主观判断领域的合理性的结论的依据。
  • 针对审计过程中发现的导致审计师认为文件可能不真实的情况而进行的进一步调查(如适当使用专家或确认程序)。

Since Professional Skepticism is a state of mind, it can be challenging to show how the auditor utilised it during the audit.

ISAs remark that no single mechanism exists to document an auditor’s Professional Skepticism.

However, Audit documentation may show the auditor’s ISA-compliant Professional Skepticism, such evidence may include measures performed to substantiate management’s responses to the auditor’s inquiries.

由于 “职业怀疑论 “是一种心态,因此如果要显示审计师在审计过程中是如何利用这种心态,这会是一个非常大的挑战。



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