An attitude of "professional skepticism" is necessary if a CPA is to perform an audit engagement with due care. Which of the following best describes how a CPA may display an attitude of "professional skepticism" when performing an audit engagement?

Question 6 options:

A)	By insisting that all management assertions are documented in writing

B)	By assessing inherent risk as high for all material financial statement assertions

C)	By requiring both the client's CEO and CFO to sign the letter of representation to the auditor

D)	By obtaining appropriate evidence in support of all material management assertions