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:

Orientation Phase

The initial stage in the development of a relationship, where individuals get to know each other's expectations and establish rapport.

Preinteraction

A phase in any relationship or interaction where initial perceptions are formed before direct contact occurs.

Communication Aids

Tools and devices designed to assist individuals who have difficulties with verbal communication.

Speak Loudly

Raising the volume of one's voice to ensure audibility or to convey emphasis.