Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, Wuryan Andayani
This research uses a modified grounded theory approach to understand the behavior of auditors in Indonesia who have an Eastern cultural background in applying professional skepticism. The research results reveal that auditor behavior in practice applies multifaceted skepticism. Multifaceted skepticism refers to the idea that professional skepticism in auditing is not a one-dimensional approach. That recognizes the complexity of the audit environment and the need for auditors to consider various factors when applying their skepticism. Multifaceted skepticism brings us to a less simplistic view of professional skepticism, which until now has only been seen as an on-or-off switch. Instead, this multifaceted skepticism acknowledges the existence of machinations in the audit environment. © 2025 by De La Salle University.
Brawijaya University, Malang, Indonesia
