Which of the following best describes professional skepticism?
A) An intent to deceive.
B) An attitude of intrusion and obstinacy.
C) A character that does not waver.
D) A questioning mind.

Question

Quizplus · Accepted Answer

Professional skepticism refers to having a questioning mind, which involves being open to possibilities of misstatements or fraud and being inquisitive about the information obtained during an audit or similar activity. Professional skepticism is essential in ensuring that auditors or professionals remain objective, independent, and focused on their due diligence responsibilities. Having a skeptical mindset can also help detect, prevent, and deter fraudulent activities or unethical behavior.

Which of the Following Best Describes Professional Skepticism