Jane Goodman, CPA, an external auditor for Kobayashi Engineering, discovers a material accrued liability that was made without supporting documentation. She sends an email to the Controller, who informs her that it is common knowledge at Kobayashi that the supplier always invoices late. She copies the CFO, CEO, and Purchasing Manager, who all verify the Controller's claims. Jane insists on supporting documentation. Jane's actions are an example of

test of internal controls.

substantive analytical procedures.

insubordination.

professional skepticism.