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2. Why is Professional Skepticism important in audits of Financial Statements?

Updated: Dec 17, 2022

Having Professional Scepticism is essential in the audit process and is a skill that every auditor should have.

Professional Scepticism and professional judgement are intimately connected to one another. Both are essential to the proper conduct of the audit and are key inputs to audit quality.



Professional Scepticism makes it easier for auditors to use their professional judgement appropriately, especially when it comes to making conclusions about issues such as the following: