Professional skepticism links to professional judgment through the ethical standards of Independent thought, objectivity, and due care.
Proper execution of audit work requires both professional skepticism and professional judgment. But in both, he is two separate requirements, not the same as one, with different meanings and applications. But certainly, both complement each other in the work of an auditor.
Showing professional skepticism means asking questions. Beware of anything that may indicate misrepresentation through error or fraud.
Professional skepticism is an essential attitude that enhances the examiner's ability to recognize and respond to situations that may indicate potential misrepresentation. This includes a critical evaluation of audit evidence.
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