Professional skepticism means the auditor should always act professional and not be skeptical when assessing statements made by management.

Question

Quizplus · Accepted Answer

Professional skepticism is the attitude or mindset that the auditor should maintain when conducting an audit, which involves questioning and critically assessing the evidence presented by management or other sources. Therefore, the statement is incorrect, as professional skepticism requires auditors to be vigilant and challenging while gathering and evaluating information.

Professional Skepticism Means the Auditor Should Always Act Professional and Not