Due professional care requires:
A)auditors to maintain an attitude that includes a questioning mind and a critical assessment of audit evidence.
B)the examination of all available corroborating evidence.
C)the exercise of error-free judgment.
D)a study and review of internal controls that includes tests of controls.

Question

Quizplus · Accepted Answer

Due professional care requires auditors to have a questioning and critical attitude towards audit evidence, which helps them identify potential errors or fraud. While examinations of corroborating evidence, error-free judgment, and reviews of internal controls are important components of due professional care, they are not the only factors. A questioning mind and critical assessment of evidence are integral parts of the auditing process.

Due Professional Care Requires