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SSC Audit Tax Finance P-II QUESTION #6229
Question 1
An auditor's 'Professional Skepticism' is best described as:
  • A belief that management is always dishonest
  • A questioning mind and a critical assessment of audit evidence✔️
  • A refusal to use sampling techniques
  • The use of KaTeX for all financial calculations
Correct Answer Explanation
Professional skepticism involves a questioning mind and being alert to evidence that contradicts the reliability of documents or management responses.