An attitude that includes a questioning mind,being alert to conditions that may indicate possible misstatements,and a critical assessment of audit evidence is referred to as:
A)Reasonable assurance.
B)Professional skepticism.
C)Audit neutralism.
D)Auditing mindset.

Question

Quizplus · Accepted Answer

Professional skepticism is an attitude that includes a questioning mind, being alert to conditions that may indicate possible misstatements, and a critical assessment of audit evidence. This helps auditors to maintain an objective and independent mindset, which is essential for accurate and reliable auditing. Reasonable assurance refers to the level of assurance that an auditor aims to achieve through their audit work, while audit neutralism and auditing mindset are not commonly used terms in the context of auditing.

An Attitude That Includes a Questioning Mind,being Alert to Conditions