Abstract:

The aim of the study is to reveal the perspectives of independent auditors working in independent audit companies on professional skepticism. In this context, qualitative research method was used to determine the independent auditors’ opinions on professional skepticism and to reveal their experiences and opinions on professional skepticism through an in-depth analysis. In the study, data were obtained using a semi-structured interview form. In order to achieve the purpose of the study, interviews were conducted with 13 independent auditors from independent audit companies operating in the province of Istanbul on a national and international scale. Descriptive and content analysis was used to analyze the data obtained in the study. According to the findings obtained, it was determined that the independent auditors’ opinions on professional skepticism could be explained under 9 themes, namely the meaning of professional skepticism, the importance of professional skepticism, the areas focused with the attitude of professional skepticism in independent audit, the factors affecting professional skepticism, the characteristics of professional skepticism in independent audit, the practice of professional skepticism in the independent audit process, proving professional skepticism, the problems encountered in independent audit and professional skepticism and solutions, and the future of independent audit and the use of professional skepticism.

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