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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.


持有职业怀疑态度在审计过程至关重要,这也是每个审计人员应该具备的技能。


职业怀疑态度和专业判断是密切相关的。两者对于正确进行审计都是必不可少的,并且是审计质量的关键要素。




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


持有职业怀疑态度,使审计人员更容易适当地使用他们的专业判断,特别是在对诸如以下问题作出结论时:

  • 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.


职业怀疑态度可以提高审计程序和应用该程序的效率,它可以减少审计人员:

  • 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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