In periods of uncertainty and change, the consistent application of professional skepticism remains a cornerstone of audit quality. As fraud risks evolve and financial reporting challenges grow more nuanced, it remains necessary for auditors to maintain a questioning mindset throughout all phases of the audit. While auditing standards mandate the exercise of professional skepticism, its application is inherently judgment-based and situational. This publication explores the importance of cultivating a questioning mindset and attitude, and using guides and scenarios to exercise professional skepticism effectively and understand the behavioral and environmental factors that can either support or hinder its effective use.