审计中职业怀疑实践与关键问题.pdfVIP

Practicemanagementandotherissuesinaudit

Secondopinionengagement

Advertising

Tender

Acceptauditappointment

Serviceorganisation

Fraud

Legalobliion

Qualitycontrol

Anti-moneylaundering

Law

Professionalskepticism

第二意见参与

招标接受审计预约

服务机构法律义务

质量控制反洗钱法职业

怀疑

Anattitudethatincludesaquestioningmind,beingalerttoconditionswhich

mayindicatepossiblemisstatementduetoerrororfraud,andacritical

assessmentofauditevidence’.

-Questioningmind,i.e.why,why,tellmewhy

-Criticallyassessauditevidence,e.g.managementexnationorresponse

toauditor’senquiryobtaincorroboratingevidencetoverifythe

exnation;Non-compliancewithinternalcontrolsinvestiefurther

toconfirmandreportcontroldeficiencytoTCWG.

-Beingalerttocontradictoryevidence,e.g.payrollexpensesdouble,

managementclaimsincreaseinheadcount,butHRreportshowsitremains

thesame.

“一种态度，包括质疑的心态、对可能表明由于错误或而可能出现

错报的情况保持警惕，以及对审计的严格评估”。

-质疑精神，即为什么，为什么，告诉我为什么

-严格评估审计，例如管理层对审计师询问的解释或答复，并获取

确凿以验证该解释；控制并进一步