"The Auditor Should Not Assume That Management Is Dishonest, but the Possibility

Multiple Choice

"The auditor should not assume that management is dishonest, but the possibility of dishonesty must be considered." This is an example of:

A) unprofessional behavior.
B) an attitude of professional skepticism.
C) due diligence.
D) a rule in the AICPA's Code of Professional Conduct.