An auditor selects a sample using a random number generator, even though she believes the account being audited presents increased risk. This is a violation of:
A) professional care.
B) professional skepticism.
C) Both a and b
D) Neither a nor b.

Question

Quizplus · Accepted Answer

Using a random number generator for sample selection, despite believing the account presents increased risk, violates both professional care and skepticism. Professional care requires auditors to consider risk in their audit approach, and skepticism involves critically assessing audit evidence.

An Auditor Selects a Sample Using a Random Number Generator