Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?

Which of the following statements is TRUE regarding how fraud examiners should exercise professional skepticism during a fraud examination engagement?
A . Professional skepticism means beginning all assignments with the belief that something is amiss.
B. Professional skepticism involves maintaining a mindset that no fraud has occurred
C. Fraud examiners should form the engagement hypothesis without regard to the available preliminary information.
D. Fraud examiners should not relax their skeptical attitudes under any circumstances.

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Answer: D