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  #1  
قديم 03-14-2017, 07:41 PM
محمد صفوت محمد صفوت غير متواجد حالياً
مؤسس منتدى المراجع المصرى
 
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افتراضي الشك المهنى









س : ما المقصود بأسلوب الشك المهنى ؟
هو نمط من التصرف ينطوى على ما يلى :
أ - عقلية متسائلة .
ب- تقييم حذر لأدلة المراجعة .
ج- التساؤل المستمر حول مدى ترجيح المعلومات وأدلة المراجعة التى تم الحصول عليها بوجود تحريف هام ومؤثر ناتج عن الغش .

س : ما هى متطلبات معايير المراجعة المصرية بشأن اتباع السلوك المهنى ؟
يتطلب معيار المراجعة المصرى رقم 211 قيام المراقب بتخطيط وأداء عملية المراجعة واتخاذ موقف التشكك المهنى وادراك العوامل التى قد تؤدى إلى عدم مصداقية القوائم المالية
مثال ذلك امكانية وجود ظروف قد تؤدى إلى تحريف القوائم المالية تحريف ا هام ا ومؤثر اً .
وتبدو أهمية استخدام الشك المهنى بصورة خاصة عند دراسة مخاطر التحريفات الهامة والمؤثرة الناتجة عن الغش والتدليس ويرجع ذلك إلى خصائص الغش والتدليس .

س : هل تؤثر خبرة المراقب السابقة مع المنشأة فيما يتعلق بأمانة ونزاهة الإدارة والمسئولين عن الحوكمة فى ضرورة اتباعه اسلوب الشك المهنى ؟
ليس من المتوقع اغفال المراقب لخبرته السابقة مع المنشاة حول أمانة ونزاهة الإدارة والمسئولين عن الحوكمة , ومع ذلك فإنه يجب عليه المحافظة على اتباع أسلوب الشك المهنى نظر اً لاحتمال حدوث تغيير فى الظروف .

ساعد في نشر والارتقاء بنا عبر مشاركة رأيك في الفيس بوك

__________________
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كافة الحقوق محفوظة لـ منتدى المراجع المصرى/المحاسب القانونى محمد صفوت