Auditor1 [Responsibilities] Professional Skepticism 안녕하세요. 고라소니입니다. 이번 포스팅에서는 회계감사에서 Auditor에게 요구되는 Professional Skepticism에 대해 정리해보도록 하겠습니다. ■ The auditor should exercise professional judgment to plan and perform an audit with professional skepticism, recognizing that circumstances may exist that cause the financial statements to be materially misstated. ■ Professional skepticism is an attitude that includes A questioning mind, Alertness to cond.. 2019. 10. 28. 이전 1 다음