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 […]
1. Professional Skepticism In An Audit Of Financial Statements
The auditing practice requires a high level of Professional Skepticism at all times. 在审计领域，职业怀疑论的概念无处不在。 In the same way that a Jedi from Star Wars is always working to improve his or her understanding of the “force,” an auditor is always working to improve his or her capacity to exercise Professional Skepticism. When carrying out an […]
