Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
A . Professional skepticism involves maintaining a mindset that no fraud has occurred
B . Fraud examiners should not relax their skeptical attitudes even if there are no signs of fraudulent activity.
C . Fraud examiners should form the engagement hypothesis without regard to the available preliminary information
D . Professional skepticism means beginning all assignments with the belief that something is amiss

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Answer: D