Which of the following is least likely an
application of maintaining an attitude of
professional skepticism?
a. The auditor is alert to audit evidence that
contradicts or brings into question the
reliability of documents or management
representations.
b. In planning and performing an audit,
the auditor assumes that
management is dishonest.
c. The auditor makes a critical assessment,
with a questioning mind, of the validity of
audit evidence obtained.
d. The auditor does not consider
representations from management as
substitute for obtaining sufficient
appropriate audit evidence to be able to
draw reasonable conclusions on which to
base the audit opinion.
application of maintaining an attitude of
professional skepticism?
a. The auditor is alert to audit evidence that
contradicts or brings into question the
reliability of documents or management
representations.
b. In planning and performing an audit,
the auditor assumes that
management is dishonest.
c. The auditor makes a critical assessment,
with a questioning mind, of the validity of
audit evidence obtained.
d. The auditor does not consider
representations from management as
substitute for obtaining sufficient
appropriate audit evidence to be able to
draw reasonable conclusions on which to
base the audit opinion.