Does skepticism by the auditor would enhance audit quality

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The importance off skepticism in performing audits has been recognized from the time the very first auditing standard was implemented (Fullerton and Durtschi, 2012). The recent financial crises and audit failures have caused the profession to reassess and emphasise the importance of skepticism during an audit engagement, ensuring that auditors increase their level of skepticism (Fullerton and Durtschi, 2012). Auditors are now asked to expand their skeptical perspective to the level used by forensic experts, which according to Fullerton and Durtschi (2012) assumes that management is dishonest unless there is evidence to disprove this. The following summary discusses whether a higher level of skepticism by the auditor would
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The effectiveness of an audit procedure and its application is enhanced by the application of professional skepticism and reduces the possibility that the auditor might select an inappropriate audit procedure, misapply an appropriate audit procedure, or misinterpret the audit results (IAASB staff question and answers, 2012).

Is audit quality enhanced by a higher level of skepticism
Fullerton and Durtschi, (2012) in their study found that internal auditors should adopt an elevated attitude of skepticism, as they are the first line of defense for finding fraud within a firm. Internal auditors, have an intimate knowledge of the workings of a firm, the corporate environment, as well as employee activities are in a unique position to spot many of the symptoms of fraud to which an external auditor may not be aware. Thus internal auditors should be more skeptical and use their knowledge to enhance their fraud detection in firms (Fullerton and Durtschi, 2012). This is one of the key inputs into the factors that drive audit quality as external auditors rely on inputs from internal auditors in obtaining the evidence they require to produce the audit report (Fullerton and Durtschi, 2012).
Internal auditors are as per Fullerton and Durtschi (2012) obligated to be alert to the signs and possibilities of fraud. External auditors focus on misstatements in the financial statements that are material in
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