Professional Skepticism

A Questioning Mind

Professional skepticism requires auditors to critically assess audit evidence and remain alert to conditions that may indicate material misstatement caused by error or fraud. Auditors should neither automatically trust nor automatically distrust management.

• Critically evaluate all audit evidence.
• Seek corroborating evidence when necessary.
• Remain alert for contradictory information.
• Challenge assumptions using professional judgment.

Professional skepticism means trusting evidence—not assumptions.