AU-C 200.A22, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards states auditors should be skeptical if which of the following situations arises during the audit?
A)Situations that indicate the need for additional audit procedures beyond what is required by generally accepted auditing standards
B)An environment of information stability and little change of client documents
C)Conditions where gaining evidence of possible fraud is impossible
D)Audit evidence recently gathered agrees with other evidence previously gathered

Question

Quizplus · Accepted Answer

AU-C 200.A22 states that auditors should be skeptical if situations arise that indicate the need for additional audit procedures beyond what is required by generally accepted auditing standards. This means that auditors should be wary if they encounter any red flags or indications that further investigation is necessary, even if those indications are not explicitly required by auditing standards.

AU-C 200A22, Overall Objectives of the Independent Auditor and the Conduct