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:

Individualistic Society

An individualistic society emphasizes personal independence and the self over social cohesion and collective well-being.

Ghana

A country located along the Gulf of Guinea and Atlantic Ocean, in West Africa.

Behavioral/Social Learning

Behavioral/social learning theory posits that behaviors are learned through observing and imitating others, as well as through environmental reinforcements and punishments.

Environmental Determinants

Factors within one's surroundings that significantly impact an individual's development, behavior, and wellbeing.