Professional skepticism is an informed decisions and implemented on the following:
- Determining materiality and used for attesting audit risk.
- Determining the nature, timing and extent of audit.
- Evaluating Management decisions.
- Evaluating sufficient audit evidence.
- Forming audit conclusions.
The auditor should have a questioning mind and alert to audit evidence that can bring the management representation in question. The auditor also consider the management as neither honest or dishonest.