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حسابداری و مالی::
استاندارد بین المللی حسابرسی
deploys a very similar definition in its International Standards on Auditing (ISAs).5 More broadly, skepticism can be related to the well-known scientific method of inquiry: it requires evidence, ideally developed from valid testing, and gives little or no credence to mere anecdotal indications or personal opinions.
We conducted our audit in accordance with International Standards on Auditing.
24 International Standard on Auditing (ISA) No. 240, The Auditors' Responsibilities Relating to Fraud in an Audit of Financial Statements; paragraph 31; IFAC.
26 The International Auditing and Assurance Standards Board (IAASB) is the body of the International Federation of Accountants that is responsible for establishing International Standards on Auditing (ISA) and related guidance for auditing professionals.
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