The extract that refers specifically to a clash that cannot

A “There is an inevitable tug of war between professional skepticism and audit efficiency”; B “By its definition, professional skepticism is a concept that specifically applies to auditors, and is not on point when it comes to other audit stakeholders”;  C “First and foremost, how your auditor applies professional skepticism to your audit directly impacts the quality of their service”; D “This nuanced distinction is necessary to maintain the limited scope to which the definition of professional skepticism applies: the auditor”; E “Essentially, you should both consider evidence that supports the initial conclusion and evidence that may be contradictory to that conclusion”.