The concept of epoché is most closely related to which practice in auditing?

• A. Bracketing assumptions to let evidence speak for itself
• B. Double-checking all assumptions before collecting data
• C. Rejecting new evidence if it contradicts beliefs
• D. Completing an audit without any prior knowledge

Answer: (A)

Epoché means suspending judgment about your beliefs and assumptions so you can examine evidence without preconceptions. In auditing, this translates to setting aside prior notions and biases to let the audit evidence speak for itself. By bracketing what you think you know, you approach data, logs, control testing, and findings with openness, which helps you form more objective conclusions, especially in cybersecurity where biases can color interpretations of controls and risks. This practice supports a rigorous, evidence-based approach and helps guard against confirming what you expect to find.

The other ideas drift away from this stance: pre-validating assumptions before collecting data anchors thinking too early; discarding new evidence that contradicts beliefs undermines objectivity; and performing an audit with no context or prior knowledge isn’t practical and misreads suspension of judgment as ignorance rather than openness to what the evidence shows.