7. APC Professional Skepticism | Audit Podcast By Neeraj Arora | Episode 7
As per SA 200, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing",
Professional skepticism is an attitude that includes a questioning mind,
being alert to conditions that may indicate possible misstatement due to error or fraud,
and a critical assessment of audit evidence.
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