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

Question

Quizplus · Accepted Answer

Professional scepticism requires the auditor to approach the audit with a questioning mind and to critically evaluate the evidence obtained. This does not necessarily mean that the auditor should not accept the representations of management, but rather that they should be verified through objective evidence. Considering that management is mostly honest or only relying on written representations would not be consistent with professional scepticism.

Professional Scepticism Means That the Auditor Should