Professional scepticism is an attitude that includes a critical assessment of audit evidence and should be applied when planning and performing all aspects of the engagement.

Question

Quizplus · Accepted Answer

This statement is true. Professional scepticism is a key concept in auditing and requires auditors to approach their work with a questioning mindset, applying critical analysis to all aspects of the engagement to ensure that they are providing a high level of assurance to stakeholders.

Professional Scepticism Is an Attitude That Includes a Critical Assessment