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:

Social Connectedness

The degree to which individuals or communities are socially close, interactive, or supportive of each other.

Mindfulness

The practice of being fully present and engaged in the moment, aware of one's thoughts and feelings without distraction or judgment.

Humanistic-Existential

A psychological approach that emphasizes individual experience and the inherent desire for self-improvement and understanding, blending principles of humanism and existentialism.

Social Upheaval

Significant, often sudden changes within a society that disrupt its structure or norms, potentially leading to conflict or transformation.