The Relevant Ethical Requirements Relating to Due Care, Professional Skepticism $\begin{array}{lcc}& \text {Risk Assessment}& \text {Audit Evidence}\\\end{array}$

The relevant ethical requirements relating to due care, professional skepticism, and professional judgment are responsibilities of the auditor at which stage(s) of the audit? $\begin{array}{lcc}& \text {Risk Assessment}& \text {Audit Evidence}\\\end{array}$
A. $\begin{array}{lcc}&&& \text { Yes } &&&&& \text { No } \\\end{array}$
B. $\begin{array}{lcc}&&& \text { Yes }&&&&& \text { Yes } \\\end{array}$
C. $\begin{array}{lcc}&&& \text { No } &&&&& \text { Yes }\\\end{array}$
D. $\begin{array}{lcc}&&& \text { No }&&&&& \text { No }\\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D

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