The concept of "professional skepticism" requires an auditor to:

A Trust all management representations

B Maintain a questioning mind and critically assess evidence

C Assume all clients are fraudulent

D Ignore inconsistencies

✓ Correct Answer: Option B

Professional skepticism means being alert to conditions that may indicate misstatement due to error or fraud.

💡 Why is B) the correct answer?

The correct answer to the question "The concept of "professional skepticism" requires an auditor to:" is Option B: Maintain a questioning mind and critically assess evidence.

The other options — A) Trust all management representations, C) Assume all clients are fraudulent, D) Ignore inconsistencies — are incorrect for this CPA Exam Prep question. As explained above: Professional skepticism means being alert to conditions that may indicate misstatement due to error or fraud.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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The concept of "professional skepticism" requires an auditor to:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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