An attitude that includes a questioning mind and a critical assessment of audit evidence is called:
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A. B. C. D.C
The correct answer is C. Professional skepticism.
Professional skepticism is an essential attitude for auditors, which includes a questioning mind and a critical assessment of audit evidence. It involves maintaining an objective stance, not assuming that management is honest or dishonest, and recognizing the possibility of material misstatements or fraud.
Professional skepticism is different from operational skepticism, which is a broader concept that includes questioning assumptions and seeking to improve processes and procedures to achieve more efficient and effective operations.
Audit skepticism, on the other hand, is not a recognized term in the auditing profession. However, it is likely that this term refers to the same concept as professional skepticism.
Therefore, the correct answer to the question is C. Professional skepticism.