A report available at the web site of the Center for Audit Quality (CAQ) on professional skepticism discusses whether professional skepticism and professional judgment are the same thing. At the CAQ web site obtain a copy of the report entitled "Enhancing Auditor Professional Skepticism" (www.thecaq.org/docs/research/skepticismreport.pdf) and read the discussion comparing professional skepticism and professional judgment. Do you agree with the position taken in the report? The report presents the idea of a continuum of skepticism. Review Exhibit 1 in the report and discuss how the auditor decides on the appropriate level of skepticism.