Professional skepticism is an attitude that includes a questioning mind and a critical assessment of evidence, essential for auditors and professionals to detect and prevent errors and fraud. It involves being alert to conditions that may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.

Professional Skepticism

Professional skepticism

questioning mind

critical assessment of evidence

detect and prevent errors

Detect and prevent fraud

conditions that may indicate possible misstatement

misstatement due to error

Misstatement due to fraud

Audit evidence is the information collected by auditors to form a basis for their opinion on the financial statements of an organization. It must be sufficient, appropriate, and reliable to support the auditor's conclusions and the overall audit report.

audit evidence

Types of Audit Reports

Principles of Auditing

Relevant Degrees

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