B选项Skepticism具体指的什么

问题如下：

Which of the following is not one of the three key elements of disclosure in the new enhanced auditor reports?

选项：

A.Scope of the audit B.Skepticism C.Key audit matters

解释：

B is correct. Scope of the audit and key audit matters are critical elements of enhanced auditor reports. Skepticism is not reported on in enhanced auditor reports; rather, it is an attitude that auditors maintain throughout the audit process to ensure a critical assessment of audit evidence.