The Role of Professional Skepticism in Sustainability Auditing Field Study at Al-Mustaqbal University

Abstract

This study examines the role of professional scepticism in sustainability auditing, focusing on a field study conducted at Al-Mustaqbal University. As sustainability reporting gains significance in corporate accountability, auditors must exercise heightened scepticism to ensure the reliability of disclosed environmental, social, and governance (ESG) information. This research explores how auditors at FAl-Mustaqbal University apply professional scepticism in assessing sustainability-related disclosures, identifying challenges, and mitigating risks associated with greenwashing and misstatements. The findings suggest that professional scepticism enhances audit quality by improving risk assessment, detecting inconsistencies, and reinforcing stakeholder trust. The study contributes to the literature on sustainability assurance by highlighting the importance of sceptical judgment in promoting transparency and accountability.