• Ashwani Soni

Audit professional skepticism is a cornerstone of effective auditing, ensuring that auditors critically assess evidence and avoid being unduly influenced by biases or pressures. This paper explores the concept of professional skepticism in auditing, examining its theoretical foundations, practical applications, and challenges. By reviewing relevant literature, this study underscores the importance of skepticism in maintaining audit quality, discusses factors that influence an auditor’s level of skepticism, and suggests ways to enhance its application in practice.

Audit, Professional Skepticism, Biases, Audit Quality

"Audit Professional Skepticism: A Critical Examination", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 12, page no.d388-d391, December-2024, Available :http://www.jetir.org/papers/JETIR2412344.pdf

"Audit Professional Skepticism: A Critical Examination", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 12, page no. ppd388-d391, December-2024, Available at : http://www.jetir.org/papers/JETIR2412344.pdf