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Accounting > Use of Professional Skepticism when Evaluating the Results of Testing
The following information is about Use of Professional Skepticism when Evaluating the Results of Testing.
Use of Professional Skepticism when Evaluating the Results of Testing Defined
The AUDITOR must conduct the audit of internal control over financial reporting and the audit of the financial statements with professional skepticism, which is an attitude that includes a questioning mind and a critical assessment of audit evidence.
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