The practitioner makes a critical
assessment of validity of audit evidence,
with a questioning mind and being alert to
conditions which may indicate possible
misstatement due to error or fraud.
a.
Objectivity and integrity
b.
Professional skepticism
c.
Independence is mental attitude
d.
Sufficient appropriate evidence
assessment of validity of audit evidence,
with a questioning mind and being alert to
conditions which may indicate possible
misstatement due to error or fraud.
a.
Objectivity and integrity
b.
Professional skepticism
c.
Independence is mental attitude
d.
Sufficient appropriate evidence