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Professional skepticism means that auditor will not accept any event as true without any reasonable and sufficient evidence
Skeptical auditor is one who "neither assumes that management is dishonest nor assumes unquestioned honesty.” Skepticism means the auditor makes a critical assessment, with a questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or brings into question the reliability of documents and responses to inquiries and other information obtained from management and those charged with governance. Professional skepticism is the opposite of trust,which implicitly equates skepticism with distrust Professional, skepticism is the propensity of an individual to defer concluding until the evidence provides sufficient support for one alternative/explanation over others.
Professional Scepticism is the atitude that auditor have to adopt during the course of audit ffrom plaining to review stage, making questioning attitude and enlitene your brain that something can be go wrong any time, any where, any one, any amount.......
