Abstract:

The aim of the study is to examine the models associated with professional skepticism and to propose a model for professional skepticism. In order to achieve this aim, the models, elements and practices that can be associated with professional skepticism in the literature on auditing were examined. Based on the findings obtained from the studies in the literature, it was tried to develop a model for the application of professional skepticism, which can be described as an important part of independent auditing, within the audit process. In the proposed model, a relationship was established among the factors affecting the professional skepticism of the auditors, skeptical behaviors, how professional skepticism takes place in practice, the areas on which auditors mostly focus with the attitude of professional skepticism, and how the application of professional skepticism can be proven in the audit process. It can be argued that the model proposed in the study is a relatively more comprehensive model that includes the dimension of application in the process, compared to the models presented in previous studies.

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