ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

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متابعة

Can you explain the importance of professional skepticism in planning and performing and audit?

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تم إضافة السؤال من قبل Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
تاريخ النشر: 2016/02/19
MUHAMMAD ETIMAD SYED
من قبل MUHAMMAD ETIMAD SYED , Senior Financial Accountant , TA'AZ Group of Companies

Applying professional skepticism is very important in planning and performing an audit.

 

Basic objective of an audit assignement is to form an opinion whether financial statements gives true and fair view at a specific date. For this Auditor should perform its procedures with a questioning mind. Auditor should be alert for any condition which indicates any misstatement due to fraud and error. He should critically asses audit evidences. Corborative evidences should also be considered.

fuad abdulai
من قبل fuad abdulai , Accountant , District Assembly

importance of professional skepticism in planning and performing an audit

 

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