This Concept Means That the Auditors Should Not Automatically Assume

question 13

Multiple Choice

This concept means that the auditors should not automatically assume that their clients are honest, but that they (the auditors) must have a questioning mind and a persistent approach to evaluating evidence for possible misstatements.

• A)Independence
• B)Integrity
• C)Due care
• D)Professional skepticism

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Definitions:

Primary Source

An original document, object, or piece of evidence that provides direct testimony or first-hand account of a topic under investigation.

Secondary Source

Texts or materials that analyze, discuss, or critique primary sources, often used for research purposes.

Tertiary Source

An information source that synthesizes and compiles data from secondary sources, offering an overview or summary rather than original analysis or research.

Legal Times

An aspect of legal practice management that involves tracking and billing for the amount of time spent on specific tasks or cases, often used to determine fees for legal services.