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Professional Skepticism: The Cornerstone of Effective Auditing
September 17, 2025by Dr Dawkins Brown
The Power of Healthy Doubt Auditing is a profession rooted in trust, but trust alone is never enough. The auditor’s role is to verify, question, and challenge. At the heart of this responsibility lies professional skepticism—the mindset of critical inquiry that ensures financial statements are reliable, transparent, and free from material misstatement. The International Standards...
