Professional scepticism does not involve
A) the professional requirement that all management representations be substantiated with supporting documentation.
B) seeking independent evidence to corroborate information provided by their client
C) being suspicious when evidence contradicts documents held by their client or enquiries made of client personnel
D) none of the above

Question

Quizplus · Accepted Answer

Professional scepticism does not necessarily require that all management representations be substantiated with supporting documentation, though obtaining such substantiation is certainly one way to exercise professional scepticism.

Therefore, choice A is not a defining characteristic of professional scepticism. Choices B and C, on the other hand, are key aspects of professional scepticism and are often cited as examples of how it should be put into practice. Since none of the choices are correct, the answer is D.

Professional Scepticism Does Not Involve