Professional skepticism is an attitude that includes a critical assessment of audit evidence, and should be applied when planning and performing all aspects of the engagement.

Question

Quizplus · Accepted Answer

Professional skepticism is a fundamental concept in auditing that requires auditors to approach their work with a questioning mindset and to use their judgment to assess the validity and reliability of audit evidence. It should be applied throughout the audit process, from planning to the conclusion of the engagement.

Professional Skepticism Is an Attitude That Includes a Critical Assessment