• SeyedMahmoodAmeli
• Dr. Puja Bhardwaj

Professional skepticism is an essential feature of contemporary audits. And it is an important term that appears throughout auditing standards and important concept in the audit practice. Professional skepticism plays a fundamentally important role in the audit and forms an integral part of the auditor’s skill set. The purpose of this paper is to synthesize research related to auditors’ professional skepticism and indicate major characteristics and importance of such an attitude. In this study, I examine six skeptical characteristics that are particular importance for auditors. These characteristics are discussed next along with the associated findings of prior empirical auditing studies.

professional skepticism, auditors’ professional skepticism, auditor judgment, skeptical behavior

"Auditors’ Professional Skepticism: Its Characteristics and Importance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 12, page no.4-10, December-2018, Available :http://www.jetir.org/papers/JETIRQ006002.pdf

"Auditors’ Professional Skepticism: Its Characteristics and Importance", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 12, page no. pp4-10, December-2018, Available at : http://www.jetir.org/papers/JETIRQ006002.pdf