In order to maintain professional skepticism, an auditor must also maintain _______.
A)independence from management
B)support of management's questionable assumptions
C)situational reliability
D)support of questionable financial disclosures

Question

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Maintaining independence from management is crucial for auditors to maintain professional skepticism. This means the auditor should not have any close relationships with management or have a financial or personal interest in the success of the company being audited. It allows the auditor to objectively evaluate the company's financial disclosures and ensure that they are accurate, reliable, and comply with accounting standards. Choice B, supporting management's questionable assumptions, goes against the concept of professional skepticism and could compromise the audit's objective. Situational reliability (Choice C) is not a relevant concept in auditing. Supporting questionable financial disclosures (Choice D) goes against the auditor's duty to ensure reliable financial reporting.

In Order to Maintain Professional Skepticism, an Auditor Must Also