The state of mind that characterizes the auditors' appropriate questioning and critical assessment of audit evidence is referred to as:
A)due care.
B)independence in appearance.
C)professional judgment.
D)professional skepticism.

Question

Quizplus · Accepted Answer

The state of mind that characterizes the auditors' appropriate questioning and critical assessment of audit evidence is referred to as professional skepticism. Professional skepticism involves a questioning mind and a critical assessment of audit evidence, which helps auditors to identify potential issues or discrepancies in financial information. It is a fundamental concept in auditing and is essential to achieving audit objectives.

The State of Mind That Characterizes the Auditors' Appropriate Questioning