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To be exercise professional skepticism, it is important to incorporate  qualities of skepticism which include inquiry, observation, reflection, and ignoring personal biases and belief combined with due diligence and a standard of care.

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The authors propose a “professional skepticism continuum” (complete trust, neutral, presumptive doubt, complete doubt) that states that the appropriate application of professional skepticism will depend on the risk characteristics, and that regulation can actually hinder skepticism if it does not properly focus on the relevant audit risks.

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The authors describe varying levels of professional skepticism which should be applied depending on the risk characteristics associated with the audit area and threats which may prohibit the appropriate application of prof skepticism at different structural levels. 

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The authors describe varying levels of professional skepticism which should be applied depending on the risk characteristics associated with the audit area and threats which may prohibit the appropriate application of prof skepticism at different structural levels. 

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The level of professional skepticism determines the level of audit effort and amount of audit evidence that needs to be collected.

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The development of a PS continuum can help create a overreaching definition of professional skepticism where appropriate levels of PS can be selected and used depending upon the uncertainty of certain audit areas.

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Professional skepticism should be applied on a gradual continuum depending on the various audit and account characteristics, and this continuum model should be shared with all stakeholders in the financial reporting process in order to improve accuracy and reliability of financial statements.

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Enhancing the level of professional skepticism is crucial means of improving audit quality for auditors. PCAOB shall offer practical guidance around the appropriate application and documentation of professional skepticism in the professional literature.

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There is an increasing need of reliability financial reports, and in order to increase reliability auditors should implement a new skepticism continuum, which would increase the level of consistent skepticism among auditors that along with the help of academics, regulators and standard setters, should lead to more audit quality.

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In order for financial reports to be reliable and trustworthy, regulators, educators, and external auditors must enhance the level of professional skepticism applied in practice.

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Due to the lack of practical guidance surrounding professional skepticism, auditors should implement the proposed Skepticism Continuum so that they can enhance the level of professional skepticism applied in practice, which will lead to a much needed increase in overall audit quality.

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Professional skepticism is often applied to an account/assertion based on a continuum ranging from neutral to complete doubt, and a risk assessment should be reevaluated throughout the audit in order to appropriately adjust the level of skepticism and audit evidence.

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The current definition of professional skepticism is ambiguous, and it does not address the idea that different situations require different amounts of skepticism. Therefore, the authors highlight the need for a professional skepticism continuum and improved standards.