Concerning errors, irregularities and illegal acts, the auditor should plan the audit with an attitude of:
A) cautious mistrust.
B) seasoned pessimism.
C) professional scepticism.
D) adversarial pursuit.

Question

Quizplus · Accepted Answer

Professional scepticism involves the auditor having a questioning mind and a critical assessment of audit evidence. It does not imply the auditor should approach the audit with mistrust or pessimism, nor should they act as if they are adversaries of the client.

Concerning Errors, Irregularities and Illegal Acts, the Auditor Should Plan