Professional skepticism is important because without it auditors are susceptible to accepting weak or inaccurate audit evidence.

Question

Quizplus · Accepted Answer

Professional skepticism is a mindset that requires auditors to approach their work with a questioning mindset and not readily accept evidence at face value. Without this mindset, auditors may overlook important information or accept weak evidence as sufficient, which can lead to inaccurate audit conclusions. Therefore, professional skepticism is essential in promoting audit quality and credibility.

Professional Skepticism Is Important Because Without It Auditors Are Susceptible