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: