An attitude of professional skepticism by the auditor is not needed when internal controls over revenue have been tested and found to be effective.

Question

Quizplus · Accepted Answer

An attitude of professional skepticism is always required regardless of whether internal controls over revenue have been tested and found to be effective. It is a fundamental principle of auditing that the auditor should maintain an attitude of professional skepticism throughout the audit. This means that the auditor should not automatically accept the explanations or assertions made by management, but should critically evaluate and test the evidence to support the assertions made.

An Attitude of Professional Skepticism by the Auditor Is Not