Assume that you are auditing a nonpublic U.S. client. You have obtained evidence that appears to be inconsistent with other evidence documented in the audit workpapers. Required:

a. Without specific reference to the preceding situation, what is meant by the statement audit documentation ought to stand on its own? What is the importance of this concept?

b. Without specific reference to the preceding situation, explain the role of professional skepticism in the context of evaluating evidence obtained from confirmations.