In auditing, which of the following attitudes are part of professional skepticism?
A)Being alert to conditions that may indicate possible misstatement due to fraud
B)A critical assessment of audit evidence
C)An assumption that client management is being dishonest
D)Allowing for a degree of misstatement attributable to human error

Question

Quizplus · Accepted Answer

Professional skepticism requires auditors to approach the audit process with a questioning, critical mindset, while also being alert to the potential for fraud. However, assuming that management is being dishonest would be overly cynical and not in line with professional standards. Additionally, while human error may exist, auditors should not allow for misstatements to occur - their goal is to ensure the financial statements are fairly presented.

In Auditing, Which of the Following Attitudes Are Part of Professional