Which of the following best describes professional skepticism?

Question

Quizplus · Accepted Answer

Professional skepticism is a questioning mindset that requires auditors to critically assess the assertions made by management and consider the possibility of fraud or error. It is an important attitude for auditors to have in order to maintain independence and objectivity in their work. Choice A (an intent to deceive) and choice B (an attitude of intrusion and obstinacy) are not accurate descriptions of professional skepticism, and choice C (a firm commitment to auditing standards and ethics) is only part of what is required for professional skepticism.

Which of the Following Best Describes Professional Skepticism