A REVIEW OF DIVERSE RELEASES ON PROFESSIONAL SKEPTICISM IN AUDITING

Professional skepticism is a distinctive qualification of auditors that is required by the International Standard on Auditing (ISA) to be maintained throughout the audit (ISA 240). Thus, the latter has been continuously subjected to various scrutiny by scholars in the field of accounting and auditing. This review of literature thoroughly assesses the approaches, findings, and other essential aspects of 30 empirical articles published apropos professional skepticism from 2012 to 2023 in renowned journals in accounting, auditing, and business ethics. By the very essence of this review, professional skepticism is conferred on the basis of its framework from divergent point of views. Moreover, the author contemplated on geographical settings, samples selected, sources of data, and the applied statistical techniques. As proposed, this piece of work progresses the frameworks and structures that are expected to expand and concur the diverse scholarly findings relative to professional skepticism.