B$.$ Professional Skepticism refers to an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence. However, it does not mean that the auditors should disbelieve everything they are told, but they should view what they are told with a skeptical attitude, and consider whether it appears reasonable and whether it conflicts with any other evidence.

Required:

a$.$ Briefly explain any TWO $(2)$ stages during the audit process where the auditor is likely to apply professional skepticism