A “The former comprises acting diligently” (l. 5 and 6) is equivalent to: Professional skepticism involves behaving in good faith.
B “information that brings into question the reliability of documents” (l. 12 and 13) can be correctly expressed as: data collected in order to clear doubts about documents.
C “misstatement owing to error or fraud” (l.9) is the same as: a distorted assertion that results from a mistake or deception.
D “Further, it includes a mindset” (l.14) can be correctly conveyed as: Hence, it adds a conception.
E “Auditors may consider documenting procedures” (l. 17 and 18) is the same as: comptrollers should employ customary documents.