I'm going with D. Professional skepticism is the foundation of a thorough fraud examination, and it should only be relaxed when the evidence clearly indicates no fraud has occurred.
A is a bit too extreme. Fraud examiners should maintain skepticism, but they should also be open to evidence that may disprove their initial suspicions.
I believe that maintaining a mindset that no fraud has occurred goes against the purpose of a fraud examination. So, I think the answer is D) Professional skepticism can be dispelled only by evidence.
I think the correct answer is D. Professional skepticism should not be easily dispelled, but rather maintained throughout the examination process until sufficient evidence is gathered.
Altha
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