The Role of Professional Skepticism in Ensuring Audit Quality: Ethical, Cognitive, and Behavioral Dimensions

Abstract

This study examines professional skepticism as a multidimensional phenomenon within auditing practice, encompassing cognitive, ethical, and behavioral aspects of professional competence in auditing. It aims to develop a conceptual model of professional skepticism by identifying its structural components and the mechanisms through which it influences audit quality. The research employs a systematic approach to analyzing professional skepticism as a complex and multifaceted construct. The proposed conceptual model integrates cognitive, ethical, and behavioral dimensions as interrelated facets of auditors’ competence. The cognitive dimension includes critical thinking, analytical abilities, and flexibility in professional judgment. The ethical dimension reflects internal motivation to uphold independence and objectivity. The behavioral dimension is characterized by risk awareness and a readiness to take well-reasoned professional actions. Factors affecting the application of professional skepticism are systematized across three levels: personal (inquisitive mindset, ethical maturity, self-reflective capacity), professional (quality of education, practical experience, interdisciplinary training), and organizational (corporate culture, quality control systems, and incentive mechanisms). A typology of skeptical thinking is proposed, comprising four types—trusting, pragmatic, critical, and excessive—each described in terms of strengths, limitations, and practical recommendations for audit engagements. The findings offer practical implications for enhancing audit quality through improvements in auditor education and training, as well as the optimization of organizational processes within audit firms. The developed typology can be used to assess individual skeptical thinking patterns, facilitate the formation of balanced and effective audit teams, and guide the targeted development of professional competencies. Furthermore, the conceptual model may be incorporated into auditor education curricula, certification programs, and continuing professional development initiatives. The systematization of influencing factors provides a foundation for developing measures aimed at fostering an organizational culture that promotes critical thinking and ethical conduct among auditors. Professional skepticism is a critical determinant of audit quality, necessitating a comprehensive and integrated approach to its cultivation and advancement. Future research may focus on the development of empirical instruments for measuring professional skepticism and examining cultural differences in its expression across national auditing contexts.