论审计职业怀疑的合理边界

本文从职业判断的固有局限和审计活动的特点两方面入手,对审计职业怀疑①的边界问题进行了探讨和分析。文章认为,从审计判断的固有局限看,职业怀疑的水平似乎越高越好;从审计活动的特点看,职业怀疑应当有其适当的边界。审计师的职业怀疑不是怀疑一切,而是要保持"合理的职业怀疑"。合理怀疑是依据理智和常识的怀疑——某种会使得合理的人在行动时犹豫不决的怀疑。合理的怀疑有二条重要标准。一是合理的怀疑应该概然性比较大,可能性程度比较高,能够从整体上推翻管理层声明或已取得的证据或形成的结论;二是合理的怀疑要有证据支持,特别是怀疑管理层有舞弊行为、违反法律行为的,要有一定的证据材料加以证实。

Reasonable Boundaries of Professional Skepticism in Auditing

This paper discusses the boundaries of professional skepticism in auditing,in terms of the inherent limitations in professional judgment & the characteristics of auditing.We argue that higher degree of professional skepticism seems to be favorable for overcoming the inherent limitations in professional judgment.But the appropriate professional skepticism should be more suitable according to the characteristics of auditing.Auditors' professional skepticism is rather a reasonable skepticism than skepticism on everything.‘Reasonable skepticism’ means the skepticism is based on reasons and common sense and the skepticism can suspend a reasonable person's conclusion.The criteria of reasonable skepticism are that the skepticism is probable to overturn management representations,evidence,or conclusions,and that the skepticism should be supported by evidences,especially when it concerns about frauds and irregularities.