Public Company Accounting Oversight Board (PCAOB) Staff Audit Practice Alert No. 10 “Maintaining and Applying Professional Skepticism in Audits†defines professional skepticism as “an attitude that includes a questioning mind and a critical assessment of the audit evidence.†(p. 1)

While some believe professional skepticism to be an innate gut instinct and sixth sense, others maintain that this skill can be learned through training and work experience.

The paper will analyze the results of the professional skepticism survey developed by Professor Kathy Hurtt. The survey was administered to senior undergraduate students enrolled in the Albright College School of Professional Studies before and after the completion of the Audit coursework. (sample of 70 students across 9 sections, from May 2015 through July 2017).

Did students’ skepticism awareness improve, decline or remain unchanged as a result of the audit coursework, which includes the study of audit theory as well as extensive review of case studies?