Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
选项:
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
发布时间:2024-04-08 16:15:44