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:

Black Box

In technology and psychology, a system or process whose internal workings are not visible or understood but can be observed by its inputs and outputs.

Internalize

The process of integrating beliefs, values, standards, or behaviors within oneself without external influence.

Prospective Buyers

Individuals or entities showing interest in purchasing a product or service, potentially becoming customers.

Product Feature

A characteristic or attribute of a product that is intended to offer value or solve a specific problem for the consumer.