“Professional judgment is a critical feature of any audit,” according to the UK watchdog, the Financial Reporting Council, which in 2022 urged auditors to sharpen their scepticism. An independent mindset is particularly important when it comes to assessing whether a business is a “going concern”. Alongside internal controls and the potential for fraud, deciding whether a company risks going bankrupt is a critical focus for auditors. It is here, according to new research, that UK firms are falling short.
“专业判断是任何审计的至关重要的特征。”英国财务报告委员会(FRC)表示。这家英国监管机构在2022年敦促审计师加强质疑精神。在评估一家企业是否具备“持续经营”能力时，独立心态尤为重要。对审计师来说，除了评估内部控制和发现潜在的欺诈行为，确定一家企业有没有破产风险是一个关键焦点。最新研究显示，英国审计机构在这方面表现欠佳。
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