CAF-8 · Chapter 1 · Question 6 of 10
Throughout the audit of Silverline Corp, the audit team remains alert to conditions indicating possible fraud, despite having audited the company for five years without issues. This attitude is best described as:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Professional skepticism
Explanation
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence, regardless of past positive experiences with management.
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