The requirement for an attitude of skepticism means that the auditor should
A)not be blind to evidence that suggests the documents,books,or records have been altered or are incorrect.
B)plan and conduct the audit with an attitude of distrust in management.
C)perform additional tests of controls to increase the probability of discovering fraud or errors.
D)not consider management's explanation as evidence on any subject.

Question

Quizplus · Accepted Answer

An attitude of skepticism does not mean that the auditor should automatically assume that the documents, books or records are incorrect, but rather they should not be blind to evidence that suggests they may have been altered or are incorrect. In other words, the auditor should remain open-minded but alert to the possibility of errors or fraud. This approach balances the need to be thorough in the audit process while avoiding a blanket attitude of distrust towards management, which could damage the working relationship between the auditor and the auditee. Choices B, C, and D do not accurately reflect the appropriate approach for an auditor with an attitude of skepticism.

The Requirement for an Attitude of Skepticism Means That the Auditor