Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engageme...

Question

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

A. Professional skepticism means beginning all assignments with the belief that something is amiss.
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
D. Fraud examiners should not relax their skeptical attitudes under any circumstances.

Ed · Answer

A resposta correta é a alternativa A. Durante um engajamento de exame de fraude, os examinadores devem exercer ceticismo profissional começando com a crença de que algo está errado. Isso significa que eles devem questionar e investigar todas as informações e evidências disponíveis, buscando identificar possíveis fraudes.

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engageme...

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