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This concept means that the auditors should not automatically assume that their clients are honest, but that they (the auditors) must have a questioning mind
This concept means that the auditors should not automatically assume that their clients are honest, but that they (the auditors) must have a questioning mind and a persistent approach to evaluating evidence for possible misstatements.
Question 8 options:
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1) | Independence |
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2) | Integrity |
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3) | Due care |
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4) | Professional skepticism |
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