 | United States. General Accounting Office - 2002 - 136 oldal
...Exposure Draft 3.6 Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors use the knowledge, skills, and experience called for by their profession to diligently... | |
 | Zabihollah Rezaee - 2002 - 336 oldal
...Skepticism Due professional care requires external auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of auditor evidence. Examples of the application of professional skepticism in assessing the risk of material... | |
 | Jeffrey C. Steinhoff - 2002 - 136 oldal
...Exposure Draft 3.6 Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors use the knowledge, skills, and experience called for by their profession to diligently... | |
 | Philippines - 2004 - 706 oldal
...practitioner neither assumes that the responsible party is dishonest nor assumes unquestioned honesty! Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence. Without an attitude of professional skepticism, the practitioner may not be alert to circumstances... | |
 | Stephen William Lipscomb - 2004 - 88 oldal
...of the characteristics of fraudulent, improper, and abusive purchases, professional skepticism — an attitude that includes a questioning mind and a critical assessment of audit evidence — is especially important when following up on these purchase card transactions. Follow-up The conduct... | |
 | D. Larry Crumbley, Rezaee Zabihollah - 2004 - 980 oldal
...of an engagement. Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors neither assume that management is dishonest nor assume unquestioned honesty. Absolute... | |
 | Roman L. Weil, Michael W. Maher - 2005 - 896 oldal
...item. GAAS state that due professional care requires that the auditor exercise professional skepticism. Professional skepticism is an attitude that includes...mind and a critical assessment of audit evidence. The standards go on to state that an auditor should neither assume that management is dishonest nor... | |
 | Anne M. Marchetti - 2005 - 256 oldal
...over financial reporting and the audit of the financial statements with professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of audit evidence. For example, even though a control is performed by the same employee whom the auditor believes performed... | |
 | Thomas W. Golden, Steven L. Skalak, Mona M. Clayton, Jessica S. Pill - 2006 - 700 oldal
...Code of Professional Ethics requires member auditors to address professional skepticism as follows: Professional skepticism is an attitude that includes...mind and a critical assessment of audit evidence. The auditor should conduct the engagement with a mindset that recognizes the possibility that a material... | |
 | Michael J. Ramos - 2006 - 816 oldal
...with reasonable care and diligence. The auditor should also exercise professional skepticism, that is, an attitude that includes a questioning mind and a critical assessment of audit evidence. However, the auditor is not an insurer and the audit report does not constitute a guarantee because... | |
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Professional judgment requires auditors to exercise professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of evidence. Auditors... 
