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Dictionary by pitch.dog
Audit, assurance & evidence · Core

Professional scepticism

Also called: professional skepticism

ELI5

A questioning mind and critical assessment of audit evidence.

Used in conversation

“Do not describe professional scepticism as assured beyond the scope of the engagement.”

Pitch context

You will see “Professional scepticism” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.