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Sagot :
According to “The glossary of terms contained within the IAASB’s Handbook of International internal control, Auditing, Review, Other Assurance, and Related Services Pronouncements “professional skepticism is-“An attitude that features a questioning mind, being tuned in to conditions which can indicate possible misstatement thanks to error or fraud, and a critical assessment of evidence.”
The main objective of Professional skepticism is to enhance the auditor’s capability to recognize risks of fabric misstatement and to retort to the risks identified. Professional skepticism is associated with fundamental ethical considerations of auditor objectivity and independence. Additionally, it is associated with the appliance of professional judgment by the auditor.
To use professional skepticism, various actions that a profession- Ally skeptical auditor will take at various stages from client acceptance and at various points during the audit process ,are assessing engagement acceptance , performing risk assessment ,obtaining audit evidence ,evaluating evidence .
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