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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:

1)

Independence

2)

Integrity

3)

Due care

4)

Professional skepticism

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