Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 91

As defined in AU-C Section 200, professional skepticism is an attitude that includes a questioning mind and critical assessment of audit evidence. The auditor should conduct the entire engagement with an attitude of professional skepticism, recognizing that fraud could be present, regardless of past experience with the entity or beliefs about management’s integrity. (AU-C 240.08 and .12) The auditor should not let his or her beliefs about management’s integrity allow the auditor to be satisfied with any audit evidence that is less than persuasive. Finally, the auditor should continuously question whether information and evidence obtained suggest that material misstatement caused by fraud has occurred.