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Professional skepticism, when exercised during the consideration of the risk of misstatement due to fraudA....

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Accounting

Professional skepticism, when exercised during the consideration of the risk of misstatement due to fraudA. Should only be exercised during the planning stage of the audit.B. Is based on the notion that the client is dishonest.C. Is an attitude that includes a questioning mind.D. Ordinarily includes the use of an outside expert in most audits.

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