This literature review explores how audit committee involvement can enhance auditors’ application of professional skepticism which is a critical factor for audit quality. It synthesizes research on auditor traits, knowledge, and incentives, highlighting barriers such as time pressure, budget constraints, and outcome bias that discourage skepticism.
The review also examines how audit committees can support auditors beyond oversight, including through direct communication and fostering a supportive culture, to reduce these barriers. Findings suggest that audit committee support, when effectively conveyed, may strengthen skepticism and improve audit quality.
