Kristina Yankova addresses the question of what role professional skepticism plays in the
context of cognitive biases (the so-called information order effects) in auditor judgment.
Professional skepticism is a fundamental concept in auditing. Despite its immense importance to
audit practice and the voluminous literature on this issue professional skepticism is a topic
which still involves more questions than answers. The work provides important theoretical and
empirical insights into the behavioral implications of professional skepticism in auditing.
