What is professional scepticism

Professional scepticism is a mindset or attitude adopted by professionals, especially auditors and accountants, in carrying out their work. It involves having a questioning mindset, being alert to the possibility of bias or error, and exercising professional judgment to critically evaluate evidence and information. Professional scepticism helps professionals to maintain an independent and objective perspective, and to avoid being unduly influenced by personal beliefs or the views of others. It is an essential attribute for professionals to ensure the integrity and reliability of their work, particularly in areas such as financial reporting, auditing, and fraud detection