Which attitude reflects a critical assessment of audit evidence and a questioning mind?

The attitude that reflects a critical assessment of audit evidence and a questioning mind is professional skepticism. This concept is fundamental in auditing, as it encompasses the auditor's responsibility to maintain an inquisitive mindset throughout the audit process. Professional skepticism requires auditors to critically evaluate the evidence they gather, remain alert to conditions that may indicate possible misstatement, and be open to questioning assumptions and assertions made by management.

This critical mindset helps auditors to avoid being misled by superficial appearances and ensures that they perform their duties with a diligence that supports the integrity and reliability of their findings. It encourages an objective assessment of all evidence, leading to well-founded audit conclusions. Without professional skepticism, there is a higher risk that important discrepancies or issues may go unnoticed, ultimately compromising the quality of the audit.