The professional skepticism of the auditor in the international regulatory framework of the accounting profession

Abstract

The international accounting regulation and its requirement of applying an inquisitive mentality in the audit awakens the need to examine the professional skepticism required by the international regulatory framework of the accounting profession, for the development of the audit activity. Thus, this research was designed to observe the application requirements of professional skepticism established in the international regulatory framework, from a critical and analytical perspective of the accounting doctrine emanated from the accounting regulators. The methodological route was approached from an interpretative paradigm, and within it, the hermeneutics was adopted considering that the understanding of professional skepticism as an object of study was made from the referential frames that act on the interpreter. As a final consideration, professional skepticism is fundamental to reflect that this should focus on developing a questioning mentality of the information presented during the activity of the accountant, which should be based on a critical and inquisitive perspective that should be strengthened in professional activity of the auditor, and encouraged from the professional training in the universities, which evidences the need to direct the training approach towards the generation of an independent and impartial mentality in the professional accountant.