Question

______ _________ is an auditor's responsibility not to accept management assertions without corraboration, a responsibility to ask management to prove it using evidence.

Answer 1

The term that describes an auditor's responsibility not to accept management assertions without corroboration is 'professional skepticism'. This concept involves a questioning mind and critical assessment of audit evidence.

Step-by-step explanation:

The term you are looking for is professional skepticism. This is an auditor’s responsibility not to accept management assertions without corroboration and a responsibility to ask management to prove their claims using evidence. Professional skepticism requires auditors to have a questioning mind and to critically assess the validity of audit evidence. The auditor should be alert to audit evidence that contradicts or brings into question the reliability of documents and responses to inquiries and other information obtained from management. Additionally, professional skepticism involves being watchful for conditions that may indicate possible fraud.