CIMA BA4 · Chapter 1 · Question 6 of 10
Which of the following personal qualities is most closely associated with 'professional scepticism'?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Having a questioning mind and critically assessing evidence rather than accepting it at face value
Explanation
Professional scepticism means maintaining a questioning mind and critically assessing the evidence obtained, being alert to conditions that may indicate misstatement. It does not mean assuming dishonesty in everyone. Blindly following instructions is the opposite of scepticism.
More Business ethics and the role of the professional accountant MCQs
- Q8Which of the following is the best example of an organisation acting with social responsibility rather than merely complying with the law?
- Q9A finance manager discovers that a new cost-cutting plan is fully legal but will mislead customers about the durability of a product. The…
- Q10Which of the following best explains why professional bodies such as CIMA require members to undertake continuing professional development…
- Q1Which of the following best describes business ethics?
- Q2How does ethical behaviour generally relate to legal compliance?
