A questioning mindset
A) means the auditor must prove every statement that management makes to them.
B) means the auditor should approach the audit with a "do not trust anyone" mental outlook.
C) assures that the auditor will only accept honest clients.
D) means the auditor should approach the audit with a "trust but verify" mental outlook.

Question

Quizplus · Accepted Answer

A questioning mindset means that the auditor should approach the audit with a "trust but verify" mental outlook, meaning that they should have a healthy skepticism towards what they are told by management and seek evidence to support the information provided. It does not mean that the auditor should assume dishonesty or try to prove every statement as in option A and B, respectively. Option C is also incorrect as auditors cannot solely rely on a client's honesty but must obtain sufficient and appropriate evidence to support their findings.

A Questioning Mindset