Professional Skepticism
Maintaining a Questioning Mind
Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors neither assume management is dishonest nor assume unquestioned honesty.
- Question contradictory evidence.
- Seek corroborating evidence.
- Challenge unsupported explanations.
- Remain alert for possible fraud.
Trust the evidence—not assumptions.
Summary
Professional skepticism improves audit quality by encouraging objective evaluation of evidence.