Which of the following is a criticism the FRC had towards auditors regarding professional scepticism?

The criticism that auditors adopt the same approach year on year, ignoring change, relates directly to the concept of professional scepticism. Professional scepticism is the attitude that auditors must maintain to critically assess audit evidence, question management assertions, and be alert to conditions that may indicate possible misstatements. When auditors fail to adapt their audit approaches and methodologies based on changes in the business environment, evolving risks, or new financial reporting standards, they can compromise the quality and effectiveness of the audit.

By relying on previous techniques without consideration of new developments or changes in the client's circumstances, auditors may overlook significant issues that could affect the financial statements. This lack of adaptability and critical assessment can lead to insufficient scrutiny of the financial reporting process, resulting in a failure to identify potential errors or fraudulent activities, ultimately undermining the assurance provided by the audit.

In contrast, the other options reflect different issues that may not specifically target professional scepticism. For instance, accepting payments from management without due diligence relates more to independence and ethics rather than scepticism itself. Working without ethical guidelines addresses broader ethical concerns within the profession. Conducting audits without external oversight critiques the regulatory framework rather than the auditors' mindset and approach. Hence, while all options could indicate areas of concern for auditors, the