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2. Why is Professional Skepticism important in audits of Financial Statements?

Updated: Dec 17, 2022

Having Professional Scepticism is essential in the audit process and is a skill that every auditor should have.

Professional Scepticism and professional judgement are intimately connected to one another. Both are essential to the proper conduct of the audit and are key inputs to audit quality.



Professional Scepticism makes it easier for auditors to use their professional judgement appropriately, especially when it comes to making conclusions about issues such as the following:

  • The nature, timing and extent of audit procedures to be performed;

  • whether or not sufficient acceptable audit evidence has been acquired, and whether or not additional work is required in order to accomplish the requirements of the ISAs.

  • The assessment of the judgments made by management in the course of applying the applicable financial reporting framework

  • The drawing of conclusions based on the audit evidence obtained, for example, assessing the reasonableness of the estimates made by management in preparing the financial statements


  • 待执行审计程序的性质、时间安排和范围。

  • 是否已经获得了足够的可接受的审计证据,以及是否需要额外的工作以实现《国际审计准则》的要求。

  • 评估管理层在应用主体适用的财务报告框架的判断

  • 根据获得的审计证据得出结论,例如,评估管理层在编制财务报表时所作估计的合理性

The use of Professional Scepticism improves the efficiency of an audit procedure and the application of that procedure, and it reduces the likelihood that an auditor will:

  • choose an inappropriate audit procedure,

  • incorrectly apply an appropriate audit procedure, or

  • incorrectly interpret the audit results.


  • 选择不适当的审计程序;

  • 错误地应用适当的审计程序;或

  • 错误地解释审计结果的可能性。

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