Question $5$

Professional skepticism entails three overlapping concepts: An attitude that includes a questioning mind and a critical assessment of audit evidence, conducting of the engagement that recognizes the possibility of material misstatement due to fraud, and $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ with less$-$than$-$persuasive evidence.

Tentative acceptance

Professional tolerance

Dissatisfaction

Discarding documents