The requirement for an attitude of professional skepticism means that the auditor should
A)not be blind to evidence that suggests the documents,books,or records have been altered or are incorrect.
B)plan and conduct the audit with an attitude of distrust in management.
C)perform additional tests of controls to increase the probability of discovering fraud or errors.
D)not consider management's explanation as evidence on any subject.

Question

Quizplus · Accepted Answer

The requirement for an attitude of professional skepticism means that the auditor should not be blind to evidence that suggests the documents, books, or records have been altered or are incorrect. Professional skepticism requires the auditor to approach the audit with a questioning mind and not automatically accept management's assertions as true. It does not mean planning and conducting the audit with an attitude of distrust in management, performing additional tests of controls to increase the probability of discovering fraud or errors, or not considering management's explanation as evidence on any subject.

The Requirement for an Attitude of Professional Skepticism Means That