Which of the Following Is Not an Example of the Application

Multiple Choice

Which of the following is not an example of the application of professional skepticism?

A) Designing additional auditing procedures to obtain more reliable evidence in support of a particular financial statement assertion.
B) Obtaining corroboration of management's Explanation: s through consultation with a specialist. Obtaining corroboration of management's Explanation: s through consultation with a specialist.
C) Inquiring of prior year engagement personnel regarding their assessment of management's honesty and integrity.
D) Using third party confirmations to provide support for management's representations.