As per SA 200, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing",

• Professional skepticism is an attitude that includes a questioning mind,
• being alert to conditions which may indicate possible misstatement due to error or fraud,
• and a critical assessment of audit evidence.

CA Inter Audit Classes - https://www.edu91.org/s/store/courses/CA%20Inter%20Audit