When conducting an audit, an auditor should use
A) professional scepticism.
B) professional judgement.
C) due care.
D) all of the above

Question

Quizplus · Accepted Answer

All three options are essential when conducting an audit. Professional scepticism helps the auditor approach the audit with a questioning mind and not accept everything they are told without proper support. Professional judgement is necessary for the auditor to make informed decisions based on the findings of the audit. Due care is essential to ensure that the auditor conducts the audit with the appropriate standard of care and follows the applicable auditing standards. Therefore, all three options (A, B, and C) are necessary when conducting an audit.

When Conducting an Audit, an Auditor Should Use