Professional scepticism means that the auditor should:
A) only consider writtten representations from the audit client.
B) approach the audit with a questioning mind.
C) consider that management is mostly honest.
D) not accept the representations of management.

Question

Quizplus · Accepted Answer

Professional scepticism requires the auditor to approach the audit with a questioning mind and not assume that management is mostly honest. Relying solely on written representations from the audit client would not be considered a sufficiently sceptical approach, and completely disregarding management's representations may not be necessary or appropriate in all situations.

Professional Scepticism Means That the Auditor Should