Which is the most appropriate statement?

a. The external auditor is expected to display a degree of astonishment when they discover indicators of fraud and abuse that impact the reliability of the financial accounts.

b. The external auditor is expected to display a degree of anxiety and react when they discover indicators of fraud and abuse that impact the reliability of the financial accounts.

c. The external auditor is expected to display cynicism and react when they discover indicators of fraud and abuse that impact the reliability of the financial accounts.

d. The external auditor is expected to display a degree of professional scepticism and react when they discover indicators of fraud and abuse that impact the reliability of the financial accounts.