Professional skepticism definition
Professional skepticism means the conduct involving a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
Examples of Professional skepticism in a sentence
Professional skepticism is measured by indicators (▇▇▇▇▇ et al., 2012; Agoes, 2012) of (1) critical assessment, (2) think continuously, (3) proving the validity of audit evidence, (4) being alert to audit evidence obtained, (5) questioning the reliability of documents and answers to questions and other information.