
Professional skepticism during the financial statement audit requires an appropriate state of mind: being impartial and objective and continuing to be throughout the whole audit engagement.Which of the following illustrates an appropriate state of mind?
A) not having any ownership in the client's shares or being a debt-holder
B) carefully assessing documents and not being the company's advocate
C) matching documents to make sure that they are accurate and fair
D) being aware that there could be material misstatements in the financial statements
Correct Answer:
Verified
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