Question: Professional skepticism during the financial statement audit requires an appropriate state of mind: being impartial and objective and continuing to be throughout the whole audit

Professional skepticism during the financial statement audit requires an appropriate state of mind: being impartial and objective and continuing to be throughout the whole audit engagement. Which of the following illustrates an appropriate state of mind?
Option A
carefully assessing documents and not being the company's advocate
Option B
not having any ownership in the client's shares or being a debt-holder
Option C
matching documents to make sure that they are accurate and fair
Option D
being aware that there could be material misstatements in the financial statements

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