PROFESSIONAL SCEPTICISM IN INDEPENDENT AUDIT: MEASURING PROFESSIONAL SCEPTICISM AND RESEARCH ON JOB PROFESSIONALS

Professional skepticism is about attitude, professional knowledge and sensitivity as well as personality. For this reason, the need for auditor candidates and auditors to measure the level of skeptical approach to events has arisen. To meet this need, Hurtt (2010) tried to develop a measurement scale of auditor professional skepticism. In this study, Hurt’s Scepticism Scale is translated to Turkish language, scale’s validity and reliability analysis are made and the scale is applied on the profession in Turkey. Afterwards, by making a research certified public accountants, professional scepticism levels of job professionals are carry out. As a result of the research; skepticism levels of Sworn-in Chartered Accountants differ significantly from the skepticism levels of other participants. In addition, the participants in the high age group were found to have higher professional skepticism than the participants in the low age group