The International Standards on Auditing (ISAs) require the auditor to plan and perform an audit with professional scepticism and admit thatcircumstances may exist that can cause the financial statements to be materially misstated. Which one of the following statements regarding professional scepticism is correct?

a.Professional scepticism requires the auditor to assume that the information provided by management is correct, unless there isevidence to the contrary.

b.Professional scepticism should be exercised only when further audit procedures are performed or the risk of material misstatement isassessed as high.

c.Professional scepticism requires the auditor to apply the relevant training, knowledge and experience and make informed decisionsduring the planning and conducting of an audit of financial statements.

d.Professional scepticism requires the auditor to question inconsistent audit evidence throughout the audit.