Professional Scepticism Means That the Auditor Should

question 6

Multiple Choice

Professional scepticism means that the auditor should:

• A) only consider writtten representations from the audit client.
• B) approach the audit with a questioning mind.
• C) consider that management is mostly honest.
• D) not accept the representations of management.

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Definitions:

Defamation

The act of communicating false statements about a person that injure the reputation of that person.

Negative Information

Unfavorable facts or data about individuals or entities, often impacting perceptions and decisions adversely.

Job Candidate

An individual applying for and being considered for employment in a specific job role.

Job Performance Tests

Assessments designed to evaluate an employee's effectiveness, efficiency, and productivity in their role.