“…In collecting and evaluating evidence, auditors must have an attitude of professional skepticism, which is a demeanor that incorporates a questioning mind and caution over conditions that show the chance of misstatement because of error or fraud, as well as an essential evaluation of the audit evidence (Porter, Simon, & Hatherly, 2008;Boyle & Carpenter, 2015). The research resulted by Kusumawati and Syamsuddin (2018) also Nugrahaeni, Samin, and Nopiyanti (2019) indicated that professional skepticism significantly impacted audit quality. Research by Popova (2013), Hussin, Iskandar, Saleh, and Jaffar (2017), also Beasley, Carcello, and Hermanson (2001) also show a positive effect of skepticism on audit quality, that is, in the form of success in detecting violations during the evaluation of evidence.…”