Which statement best reflects the principle of professional skepticism?

Professional skepticism is an audit principle emphasizing the need for auditors to maintain a questioning mindset and critically assess evidence. It involves actively searching for inconsistencies or contradictions in the evidence provided.

ISO 19011:2018 emphasizes that auditors must "remain alert to indications of nonconformity and fraud" and “consider contradictory information.” This is especially relevant in AI audits where ethical compliance and data quality must be scrutinized.