Professional skepticism is an essential attitude that enhances the auditor's ability to identify and respond to conditions that may indicate possible misstatement. It includes a critical assessment of audit evidence. ... This critical assessment is necessary in order for the auditor to draw appropriate conclusions.

What is the concept of professional skepticism?

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. ... In exercising professional skepticism, the auditor should not be satisfied with less than persuasive evidence because of a belief that management is honest.

Why should an auditors have professional skepticism in doing field work?

Professional skepticism is crucial to your duty of care as an auditor. This concept includes skepticism in the usual sense, an inquiring mind, and a critical eye towards audit evidence. Acting with proper skepticism allows you to diligently audit in good faith, with integrity, based on objective facts.