Concerning such matters as the integrity of management, errors, and illegal acts, the auditor should plan the audit with an attitude of:
A) cautious mistrust.
B) professional skepticism.
C) seasoned pessimism.
D) adversarial pursuit.
E) sarcastic suspicion.

Question

Quizplus · Accepted Answer

Professional skepticism is a fundamental principle in auditing. It requires auditors to approach an audit with a questioning mind and a critical assessment of audit evidence, not assuming management is either honest or dishonest.

Concerning Such Matters as the Integrity of Management, Errors, and Illegal