關於審計公報第43號的問題 - 會計

By David
at 2018-08-08T16:50
at 2018-08-08T16:50
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http://i.imgur.com/8bBtUsU.jpg
想請問各位前輩,第43號公報第21條,第1點的「查核工作需要依賴專業判斷」為什麼是「查核人員無法絕對確信必能發現財務報表之重大不實表達」的原因之一?
照它這樣寫的話,是不是代表查核人員沒有專業判斷的能力?可是又覺得很奇怪,希望有高手前輩可以幫忙解答,謝謝!
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