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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 146 / 352

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© D.L. Crumbley

SAS No. 99: SKEPTICISM

An attitude that includes a questioning mind and a critical assessment of audit evidence.

An auditor is instructed to conduct an audit “with a questioning mind that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor’s belief about management’s honesty and integrity.”

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