會員翻譯：ACCA考官文章Professional Skepticism-P7

　　今天高頓網(wǎng)校小編為大家?guī)砹薃CCA P7科目考官文章《Professional Skepticism》，此文由ACCA準(zhǔn)會員申柳杰翻譯，他是湖南商學(xué)院2011級學(xué)生；現(xiàn)在悉尼麥考瑞大學(xué)讀會計碩士，方便大家理解。

　　職業(yè)懷疑是道德模塊重要內(nèi)容，雖然考試中所占分值較低，但在考試中應(yīng)用范圍較廣，出現(xiàn)頻率高，需熟練掌握。

　　1.職業(yè)懷疑的定義及要求；

　　2.在不同階段，職業(yè)懷疑的不同要求；

　　3.職業(yè)懷疑在審計中的具體應(yīng)用。

　　In recent years regulatory bodiesincluding the International Auditing and Assurance Standards Board (IAASB) andthe UK Financial Reporting Council (FRC) have issued documents highlighting theimportance of professional scepticism in an audit of financial statements. Theobjective of this article is to explain the importance of professionalscepticism as an essential part of the auditor’s mindset, and to consider thereasons why approaching an audit with an attitude of professional scepticism isbecoming increasingly important.

　　WHAT IS PROFESSIONAL SCEPTICISM? 什么是職業(yè)懷疑？

　　The glossary of terms contained in theIAASB’s Handbook of International Quality Control, Auditing, Review, OtherAssurance, and Related Services Pronouncements contains the following definitionof the term ‘professional scepticism’: An attitude that includes a questioningmind, being alert to conditions which may indicate possible misstatement due toerror or fraud, and a critical assessment of evidence.

　　職業(yè)懷疑,是指一種質(zhì)疑的態(tài)度，對可能導(dǎo)致錯報的錯誤舞弊保持警醒，以及對證據(jù)進(jìn)行批判性的評估。

　　ISA 200, Overall Objectives of theIndependent Auditor and the Conduct of an Audit in Accordance withInternational Standards on Auditing, contains more guidance on how and why theauditor should act with an attitude of professional scepticism. ISA 200contains a specific requirement in relation to professional scepticism:

　　ISA200針對獨立審計師的職業(yè)懷疑提出了要求：

　　The auditor shall plan and perform anaudit with professional scepticism recognising that circumstances may existthat cause the financial statements to be materially misstated.

　　審計師在計劃和執(zhí)行審計時，需要運用職業(yè)懷疑來識別可能引起財報重大錯報的情形。

　　This overall objective is thefundamental driver for the relevant learning outcomes within the Paper P7syllabus, namely:

　　P7對職業(yè)懷疑這一知識點有以下要求：

　　To discuss the importance ofprofessional scepticism in planning and performing an audit (B1e), and

　　1、討論職業(yè)懷疑在審計計劃和執(zhí)行過程中的重要性。

　　To assess whether an engagement hasbeen planned and performed with an attitude of professional scepticism, and*uate the implications (B1f).

　　2、評估在簽訂審計契約時是否保持了恰當(dāng)?shù)穆殬I(yè)懷疑。

　　The application paragraphs of ISA 200contain more guidance on what is meant by applying professional scepticism whenconducting an audit:

　　ISA200包括了一些跟職業(yè)懷疑相關(guān)的例子：

　　Professional scepticism includes beingalert to, for example:

　　Auditevidence that contradicts other audit evidence obtained.

　　Informationthat brings into question the reliability of documents and responses toinquiries to be used as audit evidence.

　　Conditionsthat may indicate possible fraud.

　　Circumstancesthat suggest the need for audit procedures in addition to those required by theISAs. (ISA 200 A.18).

　　要對以下情況保持警惕：

　　相互矛盾的審計證據(jù)，

　　影響審計證據(jù)可依賴性的信息，

　　可能反映舞弊的情形，

　　可能需要增加審計步驟的情形。

　　Essentially, ISA 200 requires the useof professional scepticism as a means of enhancing the auditor’s ability toidentify risks of material misstatement and to respond to the risks identified.Professional scepticism is closely related to fundamental ethicalconsiderations of auditor objectivity and independence. Professional scepticismis also linked to the application of professional judgment by the auditor. Anaudit performed without an attitude of professional scepticism is not likely tobe a high quality audit. At its core the application of professional scepticismshould help to ensure that the auditor does not neglect unusual circumstances,oversimplify the results from audit procedures or adopt inappropriateassumptions when determining the audit response required to address identifiedrisks, all of which should improve audit quality.

　　保持職業(yè)懷疑是加強審計師識別重大錯報風(fēng)險和應(yīng)對風(fēng)險能力的一種方法。職業(yè)懷疑與基本道德準(zhǔn)則要求的客觀性和獨立性息息相關(guān)。職業(yè)懷疑最重要的一點就是確保審計師沒有忽視不正常的情況。

　　HOW DOES THE AUDITORAPPLY PROFESSIONAL SCEPTICISM?

　　審計師如何發(fā)揮自己的職業(yè)判斷？

　　The auditor is likely to applyprofessional scepticism at various stages from client acceptance and at variouspoints during the audit process, and some typical examples are given below:

　　不同階段，不同表現(xiàn)。

　　When assessing engagement acceptance –at this stage the auditor should consider whether the management of theintended audit client acts with integrity and whether there are any mattersthat may impact on the auditor being able to act with professional scepticismif they accept the engagement, such as ethical threats to objectivity.

　　接受審計契約時---審計師需要考慮被審計客戶的管理層是否秉公處事，是否存在影響職業(yè)懷疑的情況。

　　When performing risk assessmentprocedures – an auditor should be sceptical when performing risk assessmentprocedures at the planning stage of the audit. For example, when discussing theresults of analytical procedures with management, the auditor should not acceptmanagement’s explanations at face value, and should obtain corroboratoryevidence for the explanations offered.

　　進(jìn)行風(fēng)險評估步驟時---審計師應(yīng)保持懷疑態(tài)度，舉個例子:與管理層討論分析性步驟的結(jié)果時，審計師不應(yīng)輕信客戶提供的片面之詞，而應(yīng)該獲取相關(guān)證據(jù)來支持其解釋。

　　When obtaining audit evidence – theauditor should be ready to challenge management, especially on complex andsubjective matters and matters that have required a degree of judgement to beexercised by management. The reliability and sufficiency of evidence should beconsidered, especially where there are risks of fraud. There may also bespecific issues arising during an audit which impacts on professionalscepticism – for example, if management refuses the auditor’s request to obtainevidence from a third party. The auditor will have to consider how much trustcan be placed on evidence obtained from management – for example, evidence inthe form of enquiry with management or written representations obtained frommanagement. ISA 200 states that ‘a belief that management and those chargedwith governance are honest and have integrity does not relieve the auditor ofthe need to maintain professional scepticism or allow the auditor to besatisfied with less than persuasive audit evidence when obtaining reasonable assurance’.

　　在獲取審計證據(jù)的過程中---審計師要隨時準(zhǔn)備向客戶管理層“宣戰(zhàn)”，尤其是涉及到管理層主觀判斷的事項，需要對客戶所提供的證據(jù)的可依賴性和充分性進(jìn)行考慮。

　　When *uating evidence – the auditorshould critically assess audit evidence and be alert for contradictory evidencethat may undermine the sufficiency and appropriateness of evidence obtained.

　　在評估審計證據(jù)時---審計師對待審計證據(jù)要謹(jǐn)慎細(xì)致，對其中自相矛盾之處保持警惕。

　　The auditor should also applyprofessional scepticism when forming the auditor’s opinion, by considering theoverall sufficiency of evidence to support the audit opinion, and by *uatingwhether the financial statements overall are a fair presentation of underlyingtransactions and events.

　　在出具審計意見時---考慮獲得的審計證據(jù)能否充分支撐審計意見，以及財務(wù)報表是否真實的反映了發(fā)生的交易和事項。

　　Ultimately, the application ofprofessional scepticism should reduce detection risk because it enhances theeffectiveness of applied audit procedures and reduces the possibility that theauditor will reach an inappropriate conclusion when *uating the results ofaudit procedures.

　　保持職業(yè)懷疑還能有效降低檢查風(fēng)險的發(fā)生，因為審計步驟變得更加有效，審計師得出不恰當(dāng)意見的可能性也最終降低。

　　SPECIFIC APPLICATIONS OF PROFESSIONAL SCEPTICISM

　　Fraud 舞弊

　　ISA 240, The Auditor’s ResponsibilitiesRelating to Fraud in an Audit of Financial Statements, specifically refers toprofessional scepticism stating that ‘when obtaining reasonable assurance, the auditoris responsible for maintaining professional scepticism throughout the audit,considering the potential for management override of controls and recognisingthe fact that audit procedures that are effective for detecting error may notbe effective in detecting fraud’ (ISA 240.8).

　　ISA240特別提到，考慮到管理層可能濫用職權(quán)，審計師有責(zé)任在審計過程中保持職業(yè)懷疑，從而得出恰當(dāng)意見和合理保證。

　　ISA 240 goes on to state a specificrequirement for the auditor: ‘The auditor shall maintain professionalscepticism throughout the audit, recognising the possibility that a materialmisstatement due to fraud could exist, notwithstanding the auditor’s pastexperience of the honesty and integrity of the entity’s management and thosecharged with governance’ (ISA240.12).

　　就算被審計對象有良好的歷史表現(xiàn)記錄，但審計師在審計過程中依然需要保持職業(yè)懷疑，確認(rèn)由舞弊引起的重大錯報風(fēng)險是否存在。

　　The application paragraphs of ISA 240emphasise the importance of assessing the reliability of the information to beused as audit evidence and the controls over its preparation and maintenance.In addition, ISA 240 states that ‘management is often in the best position toperpetrate fraud. Accordingly, when *uating management’s responses toinquiries with an attitude of professional scepticism, the auditor may judge itnecessary to corroborate responses to inquiries with other information’ (ISA240.A17). This is significant in that ISA 240 reminds the auditor that whenmanagement provides the auditor with audit evidence – be that in the form ofanswers to enquiries, written representations or other forms of documentaryevidence – the auditor should carefully consider the integrity of that evidenceand whether additional corroboratory evidence should be obtained from a morereliable source.

　　ISA240還強調(diào)了評估被用作審計證據(jù)的信息的重要性。尤其是通過詢問得到的答案和管理層申明等證據(jù)，它們的真實可靠性需要被證明。

　　Other aspects of an audit whereprofessional scepticism may be important

　　在審計的其他方面，職業(yè)懷疑同樣重要。（主要考慮主觀性較強，較為復(fù)雜的一些內(nèi)容）

　　The IAASB has issued a Staff Questionsand Answers document entitled Professional Scepticism in an Audit of FinancialStatements, which outlines some of the areas of the audit where the use ofprofessional scepticism may be important. These are outlined below and largelyrelate to areas of the audit that are complex, subjective or highly judgmental.IAASB發(fā)了一份問答文件列明了一些需要運用職業(yè)懷疑的領(lǐng)域，這些領(lǐng)域都比較復(fù)雜，主觀性強（需大量判斷）：

　　Accounting estimates – this can include fair value accountingestimates, the use of significant assumptions by management in developingaccounting estimates, and reviewing the judgements and decisions used bymanagement for management bias in developing accounting estimates.

　　會計估計--包括公允價值會計估計，在完善會計估計時所使用的重要假設(shè)，以及復(fù)核管理層所做的判斷和決定。

　　Going concern– the auditor should reviewmanagement’s assessment of going concern and whethermanagement’s plans are feasible, this beingparticularly important where there is a significant doubt over the entity’s ability to continue as a going concern.

　　可持續(xù)經(jīng)營--評估企業(yè)是否能夠在可持續(xù)經(jīng)營的假設(shè)上進(jìn)行日常會計處理，以及管理層制定計劃的可行性。

　　Related party relationships and disclosures– itcan be difficult to obtain information on related parties, as knowledge may beconfined to management meaning that the auditor may have to rely on managementto identify all related parties The auditor should also be sceptical whenassessing the business rationale behind related party transactions.

　　相關(guān)方關(guān)系及披露---要想獲取關(guān)聯(lián)方信息并不容易，所以審計師需要依賴管理層給出的說明來識別關(guān)聯(lián)方。審計師要對關(guān)聯(lián)方交易背后的經(jīng)營理念保持懷疑。

　　Consideration of laws and regulations– theauditor should be alert throughout the audit for indications that there mayhave been a suspected non-compliance with laws and regulations.

　　相關(guān)法律法規(guī)-審計師對有可能違法律法規(guī)的情形要保持警惕。

　　THE INCREASINGIMPORTANCE OF PROFESSIONAL SCEPTICISM

　　日益重要的職業(yè)懷疑

　　The IAASB Staff Questions and Answersdocument contains a foreword by Arnold Schilder, IAASB chairman, whichemphasises the increasing need for auditors to apply professional scepticism.One reason for this is the increased use of judgment and subjectivity inmanagement’s financial reporting decisions. This is due to the application ofInternational Financial Reporting Standards (IFRS), which are largelyprinciple-based, and often require the preparers of financial statements toexercise significant judgment when making decisions on accounting treatments.

　　職業(yè)懷疑重要性逐漸增加，其中一個原因在于IFRS的普及，越來越多的主觀判斷被應(yīng)用到了財務(wù)報告以及公司決策中。

　　The global financial crisis of2008–2009 also focused attention on professional scepticism. Auditors in manyjurisdictions were criticised for not applying sufficient professionalscepticism at that time, particularly in relation to the audit of fair values,related party transactions and going concern assessments. One of the reasonsfor the IAASB issuing the Staff Questions and Answers document was tore-emphasise the importance of professional scepticism especially in the auditof financial statements where there is a high risk of material misstatement dueto financial distress.

　　2008-2009年發(fā)生的全球金融危機(jī)同樣也將關(guān)注點放到了職業(yè)懷疑上。很多審計師沒有保持足夠的職業(yè)懷疑，尤其是在公允價值，關(guān)聯(lián)方交易以及可持續(xù)經(jīng)營評估的相關(guān)問題上。

　　The UK’s Financial Reporting Council(FRC) has issued a Briefing Paper on professional scepticism which suggeststhat professional scepticism is the cornerstone of audit quality. It proposesthat the auditor should actively look for risks of material misstatement, andthat this is only possible when a high degree of knowledge of the auditedentity’s business and the environment in which it operates is obtained. Thedocument contains proposals for how audit firms can encourage audit teams toapproach audits with a sceptical mindset, and it considers that some auditfirms may need to change their culture to allow this to happen.

　　FRC認(rèn)為，審計師的職業(yè)懷疑是審計質(zhì)量的基石，審計師應(yīng)該積極尋找重大錯報風(fēng)險，這要求審計師有扎實的行業(yè)背景知識儲備。

　　The IAASB’s Work Plan for 2015–16,Enhancing Audit Quality and Preparing for the Future – issued in December 2014– prioritises the issues that impact on audit quality, including group audits,quality control, and professional scepticism. It is clear the professionalscepticism is to stay on the agenda of the regulatory authorities for some timeto come, as it is so intrinsically linked to other key audit issues such asaudit quality, ethics and independence and, ultimately, the confidence that thepublic has in the auditing profession.

　　IAASB2015-2016年度工作計劃重點強調(diào)加強未來的審計質(zhì)量。這其中被重點提到的部分有：集團(tuán)審計，質(zhì)量控制和職業(yè)懷疑。

　　The IAASB states that ‘the need for professional scepticism cannot be overemphasised’ and that ‘adopting and applying a sceptical mindset is ultimately a personal and professional responsibility to be embraced by every auditor’. Given the increasingly complex and subjective nature of IFRS requirements, auditors must be confident to challenge management on a range of matters relevant to the preparation of the financial statements and the IAASB and national bodies such as the FRC are keen to support auditors in the application of professional scepticism. This, they believe, is an essential element of quality control, and in safeguarding the credibility of the audit opinion.

　　職業(yè)懷疑的重要性，再怎么強調(diào)也不為過。IFRS要求日漸復(fù)雜，審計師也需要加以應(yīng)對，在遇到問題時要敢于挑戰(zhàn)管理者的權(quán)威，保持職業(yè)懷疑態(tài)度。只有這樣，審計意見的可靠性才能得到保證。