Professional Skepticism Is Closely Linked to Due Professional Care

question 54

Multiple Choice

Professional skepticism is closely linked to due professional care.For an auditor to gather evidence with due professional care,he or she must perform the audit with an attitude of professional skepticism.Which of the following best describes professional skepticism?

• A)an attitude of professional skepticism is present when the auditor maintains a questioning mind and makes a critical assessment of the interviews gathered
• B)professional skepticism is used in the planning stage to determine the evidence to be gathered and the interpretation of the evidence
• C)if the auditor applies the concept of professional skepticism,he should be able to obtain assurance that the financial statements are free from material misstatements
• D)professional skepticism neither assumes that the client is dishonest nor that the client is honest

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Definitions:

Rational Duty

A principle requiring individuals to act according to reason and logic in fulfilling their obligations or duties.

Kant

Immanuel Kant, an 18th-century German philosopher known for his work in epistemology, ethics, and aesthetics, particularly his formulation of the categorical imperative and contributions to deontological ethics.

Healthcare

The organized provision of medical care to individuals or a community, including preventive, curative, and palliative services.

Ross's

Refers to W.D. Ross's ethical theory, which emphasizes prima facie duties such as fidelity, reparation, and justice as a basis for moral obligations.