Definition of Professional Skepticism:
* Professional skepticism requires maintaining a questioning mindset and critically assessing evidence throughout the fraud examination process.
Why D is Correct:
* Professional skepticism ensures that fraud examiners remain vigilant and rely on evidence to conclude whether fraud has occurred or not. It is dispelled only when sufficient evidence supports a clear conclusion.
Why Other Options are Incorrect:
* A:While skepticism is critical, it does not mean refusing to acknowledge credible evidence.
* B:Assuming no fraud occurred contradicts the principle of skepticism.
* C:Hypotheses should consider the nature of the assignment and available information.