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] […]
