Professional scepticism impairment
Professional scepticism can be impaired by factors such as overconfidence, confirmation bias, time pressure or excessive trust in management. Auditors should remain alert to contradictory evidence, challenge assumptions and use professional judgement when evaluating both corroborating and inconsistent information.
Worked example
An auditor expects a client’s estimate to be reasonable and initially ignores a conflicting valuation; the reviewer requests investigation of both sources.
Common mistake
Scepticism does not mean assuming management is dishonest or dismissing reliable evidence without reason.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |