In auditing “professional skepticism” requires:
Critical assessment of audit evidence
Disbelief of audit evidence.
Proof of every transactions
Distrust of management
A registered CPA auditing firm would be reasonably assured of meeting its responsibility to provide services that conform with professional standards by:
Having an attitude of independence with regard to engagements
Joining professional societies that enforce ethical conduct
Abiding by GAAS
Maintaining an appropriate system of quality control
