An Audit Must Be Performed with an Attitude of Professional

question 108

Multiple Choice

An audit must be performed with an attitude of professional skepticism. Professional skepticism consists of two primary components: a questioning mind and

• A) the assumption that upper-level management is dishonest.
• B) a critical assessment of the audit evidence.
• C) the assumption that all employees are motivated by greed.
• D) verification of all critical information by independent third parties.

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Definitions:

Positive Attitudes

Describes a mindset that focuses on the good aspects of situations, promotes optimism, and contributes to well-being.

Value Diversity

Appreciating and respecting the variety of differences in individuals, including culture, race, religion, gender, and sexual orientation.

Values, Attitudes, Behaviors

Core beliefs or principles that influence how individuals perceive the world and drive their actions and reactions.

Mistrusting Attitude

A disposition of doubtfulness or skepticism towards the intentions or integrity of others.