The Requirement for an Attitude of Skepticism Means That the Auditor

question 15

Multiple Choice

The requirement for an attitude of skepticism means that the auditor should

• A)not be blind to evidence that suggests the documents,books,or records have been altered or are incorrect.
• B)plan and conduct the audit with an attitude of distrust in management.
• C)perform additional tests of controls to increase the probability of discovering fraud or errors.
• D)not consider management's explanation as evidence on any subject.

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Definitions:

Unconscious Thoughts

Mental processes not immediately accessible to consciousness but that can influence judgments, feelings, or behavior.

Insanity

A legal term for individuals who are determined to be unable to understand the nature and quality of their actions due to mental illness, preventing them from being responsible for criminal acts.

Defendant's Intent

A legal concept referring to the intention behind a defendant's actions, often crucial in determining the outcome of criminal cases.

Main Problems

Main problems refer to the primary or most significant issues or challenges within a particular context or situation.