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6. Is Professional Scepticism necessary in other Audit areas besides Fraud?

Updated: Dec 17, 2022

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:
  • Evaluating the reasonableness of the significant assumptions used by management for accounting estimates that give rise to risks to significant risks.

  • Determining whether changes in accounting estimates or in the method for making them from the prior period are appropriate in the circumstances.

  • Review the judgments and decisions made by management in the making of accounting estimates to identify whether there are indicators of possible management bias.

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: