编者按：国际审计与鉴证准则理事会秘书处最近发布了财务报告审计职业怀疑态度的问答文件，再次强调审计人员工作中职业怀疑态度的重要性。现将相关公告全文予以发布，以供参考。

The staff of the International Auditing and Assurance Standards Board (IAASB) today released Professional Skepticism in an Audit of Financial Statements, a new question-and-answer (Q&A) publication that re-emphasizes to auditors the importance of an attitude of professional skepticism when performing their role.

“The IAASB’s International Standards on Auditing (ISAs) explicitly recognize the fundamental importance of professional skepticism,” states Prof. Arnold Schilder, IAASB Chairman. “Nevertheless, adopting and applying a skeptical mindset is ultimately a personal and professional responsibility to be embraced by every auditor. It is an integral part of the auditor’s skill set, is closely interrelated to the fundamental concepts of auditor independence and professional judgment, and contributes to audit quality. The auditor’s education, training, and experience are therefore critical. Audit firms themselves have an important role to play in cultivating a skeptical mindset in auditors, as do regulators, oversight bodies, and those charged with governance.”

“The public expects high-quality audits. While what that means depends on one’s perspective, a defining feature is the exercise of professional judgment together with a ‘healthy dose’ of professional skepticism by the auditor. A skeptical attitude enhances the auditor’s ability to identify and respond to conditions that may indicate possible misstatement due to error or fraud and critically assess audit evidence,” notes James Gunn, IAASB Technical Director.

The Q&A publication focuses on the requirements and application material in the ISAs and the IAASB’s quality control standard that are of particular relevance to the proper understanding and application of professional skepticism during an audit of financial statements. In addition, answers are provided regarding what audit firms and auditors can do to enhance awareness of the importance of professional skepticism, identify aspects of an audit where professional skepticism may be particularly important, and how professional skepticism can be evidenced.