4. At what stage in the Audit Process is Professional Skepticism necessary?
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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] […]