When assessing fraud risk, an auditor will adopt an attitude of
A) confidentiality.
B) professional scepticism.
C) belief in management.
D) none of the above

Question

Quizplus · Accepted Answer

When assessing fraud risk, an auditor will adopt an attitude of professional scepticism. This means that the auditor will question everything and look for evidence to support or refute management's claims. It allows the auditor to identify and evaluate potential fraud risks objectively. Confidentiality and belief in management are not relevant attitudes to adopt when assessing fraud risk.

When Assessing Fraud Risk, an Auditor Will Adopt an Attitude