content area top Part 1 Explain why an auditor who is not independent may not exercise the appropriate degree of professional skepticism. Question content area bottom Part 1 Choose the correct answer below. A. If an auditor is not? independent, then that auditor will not understand the context around any unusual findings that come up. B. If an auditor is not? independent, then that auditor is less qualified to be reviewing financial statements and documents. C. If an auditor is not? independent, then that auditor may not critically examine the evidence or question? management's explanations when following up on unusual findings. D. If an auditor is not? independent, then that auditor is more likely to follow Accounting Standards for Private Enterprises? (ASPE) instead of International Financial Reporting Standards? (IFRS)