Professional Skepticism Is Closely Linked to Due Professional Care

question 44

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 reasonable assurance that the financial statements are free from material misstatements
• D)professional skepticism assumes that the client is dishonest

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Definitions:

Focused Freewriting

A writing strategy involving continuous, unfocused writing for a set period of time to generate ideas or overcome writer's block.

Brainstorming

A creative group technique used to generate a large number of ideas for the solution of a problem.

Clustering

A method used in writing and idea generation where related thoughts or concepts are grouped together visually.

Focused Freewriting

Focused freewriting is a writing strategy that involves continuous, non-stop writing about a particular subject or topic for a set period of time, helping writers generate ideas and content.