This concept means that the auditors should not automatically assume that their clients are honest, but that they (the auditors) must have a questioning mind and a persistent approach to evaluating evidence for possible misstatements.
A)Independence
B)Integrity
C)Due care
D)Professional skepticism

Question

Quizplus · Accepted Answer

Professional skepticism is a fundamental concept in auditing, which requires auditors to approach an audit with a questioning mindset and to be alert for any indications of possible fraud or error. It is important that the auditors do not automatically assume that their clients are honest, and instead maintain a healthy amount of skepticism throughout the audit process.

This Concept Means That the Auditors Should Not Automatically Assume