Question $16(1$ point$)$

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?

carefully assessing documents and not being the company's advocate

matching documents to make sure that they are accurate and fair

being aware that there could be material misstatements in the financial

statements

not having any ownership in the client's shares or being a debt$-$holder