Category: Skepticism

One of the three branches of philosophy is epistemology, otherwise know as the theory of knowledge is related to the philosophical scope and nature of knowledge. Epistemology relates to examining how the theory of nature relates to beliefs truth and justification, the three elements that make a means knowledge. Without belief, truth or justification, a…

Introduction Professional skepticism in auditing refers to an attitude that includes a questioning mind and a critical assessment of audit evidence and is at the foundation of the profession. Its importance has been underlined multiple times since auditing standards codification. Professional skepticism can be viewed as a lens through which auditors evaluate evidence and risk…