An attitude that includes a questioning mind and a critical assessment of audit evidence is called:

Question

Quizplus · Accepted Answer

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. It is a fundamental principle of auditing that requires auditors to plan and perform audits in a manner that shows an appropriate level of professional skepticism. Operational skepticism and audit skepticism may have similar characteristics but do not encompass the same level of critical assessment required by professional skepticism in auditing.

An Attitude That Includes a Questioning Mind and a Critical