In Auditing, Which of the Following Attitudes Are Part of Professional

question 65

Multiple Choice

In auditing, which of the following attitudes are part of professional skepticism?

• A)Being alert to conditions that may indicate possible misstatement due to fraud
• B)A critical assessment of audit evidence
• C)An assumption that client management is being dishonest
• D)Allowing for a degree of misstatement attributable to human error

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Definitions:

Cognitive Interpretation

The mental process of assigning meaning to experiences, perceptions, and information, influencing one's reaction and understanding.

Cannon-Bard Theory

A theory of emotion that proposes emotions and physiological responses occur simultaneously and independently in response to a stimulus.

Autonomic Activation

The activation or response of the autonomic nervous system, including physiological changes such as heart rate and respiration rate, typically in reaction to stress or emotional arousal.

Emotional Experience

The complex state of consciousness or feeling resulting from the body's reactions to external stimuli, characterized by psychological changes and often accompanied by various physiological responses.