________ is an attitude that includes a questioning mind, being alert to conditions that might indicate possible misstatements due to fraud or error, and a critical assessment of audit evidence.
A) Reasonableness
B) Diligence
C) Professional skepticism
D) Competence

Question

Quizplus · Accepted Answer

Professional skepticism is an attitude that includes a questioning mind, being alert to conditions that might indicate possible misstatements due to fraud or error, and a critical assessment of audit evidence. Reasonableness refers to the expectation that the financial statements are not materially misstated. Diligence refers to the auditor's responsibility to exercise due care in conducting the audit. Competence refers to the auditor's ability to perform the audit effectively and efficiently.

________ Is an Attitude That Includes a Questioning Mind, Being