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Admin posted in the group CA Inter Audit Discussion Group
(IESBA Code) related to an audit of financial statements establishes
which of the following as the fundamental principle of professional ethics
relevant to the auditor when conducting an audit of financial
statements:(a) professional judgement;
(b) professional skepticism;
(c) professional intelligence;
(d) Professional competence and due care.
3 Comments-
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Further sa 200 discusses the concept of exercising professional judgement during the course of audit and maintain an attitude of professional skepticism. ( but this are not part of ethical requirements as given in question)
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You are genius
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and then
Integrity, objectivity, professional competence and due care, confidentiality and professional behaviour.