The two components of professional skepticism are a questioning mind and a critical assessment of the audit

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The two components of professional skepticism are a questioning mind and a critical assessment of the audit evidence. How do these components help an auditor distinguish an unintentional misstatement from an intentional (fraudulent) misstatement?

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Auditing and Assurance services an integrated approach

ISBN: 978-0133125689

15th edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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