Professional Scepticism Means That the Auditor Should

question 33

Multiple Choice

Professional scepticism means that the auditor should:

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

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Definitions:

Service Expectations

The anticipated level of service performance and quality that customers expect from a provider.

Prevention Costs

The expenses involved in avoiding defects in products or services, including costs related to quality planning and training.

Qualifying Suppliers

The evaluation and assessment process to determine if vendors meet specific criteria, standards, or requirements for providing goods or services.

Employee Training

Programs and activities designed to enhance the skills, knowledge, and capabilities of employees for better performance.