职业怀疑相关审计知识与例题汇总.pdfVIP

Supplementaryexamples·single-choicequestions

(2021)AmongthefollowingstatementsaboutCPAsmaintainingprofessionalskepticism,which

oneisincorrect().

A.ProfessionalskepticismrequiresthatCPAsshouldnotrelyonpastjudgmentsabouttheintegrityof

managementandthosechargedwithgovernancewhenevaluatingmanagementandthosechargedwith

governance.B.MaintainingprofessionalskepticismhelpsCPAsproperlyuseprofessionaljudgment.C.

ProfessionalskepticismrequiresCPAstoquestionthereliabilityofconflictingevidence.D.Maintaining

professionalskepticismcanenhanceCPAsabilitytomaintainceinaudits.

【Answer】D

[Analysis]OptionDisincorrect.MaintainingcecanenhancetheCPAsabilitytomaintainprofessional

skepticismduringaudits.

Supplementary(2020)Amongthefollowingstatementsaboutprofessionalskepticism,whichoneis

Examp·Multiplecorrect().

ChoiceQuestions

A.职业怀疑要求师质疑相互的审计的可靠性

B.职业怀疑要求师对舞弊风险因素保持警觉

C.职业怀疑要求师鉴定文件记录的真伪

D.职业怀疑要求师质疑管理层的诚信

【】AB

【解析】职业怀疑应当从下列方面理解：1.职业怀疑在本质上要求秉持一种质疑的理念。2.职

业怀疑要求对引起疑虑的情形保持警觉。这些情形包括但不限于：相互的审计；引起

对文件记录、对询问的答复的可靠性产生怀疑的信息；表明可能存在舞弊的情况（选项B正

确）；表明需要实施除审计准则规定外的其他审计程序的情形。3.职业怀疑要求审慎评价审计证

据。审计包括支持和印证管理层认定的信息，也包括与管理层认定相互的信息。审慎

评价审计是指质疑相互的审计的可靠性（选项A正确）。4