Grace was lacking in several professional areas in relying on the client rather than external evidence. Arnold Schilder, Chair of the International Auditing and Assurance Standards Board (IAASB), cites which of the following traits to enable an auditor to maintain a skeptical mindset in executing an audit?
a. Independence, technical proficiency, and professional judgment
b. Integrity, objectivity, and due care
c. The public interest, advocacy, and professional judgment
d. Familiarity, technical proficiency, and due care