Auditing plays a crucial role in ensuring the quality of financial reporting and serves as the foundation for the transparency of companies' financial status. When conducting financial audits, auditors must consider all relevant events to provide appropriate assessments. Consequently, auditors are required to maintain a sense of professional skepticism throughout the auditing process, which significantly impacts audit quality. The concept of professional skepticism is pervasive across auditing standards, and regulators worldwide often identify a lack of skepticism as a primary cause of audit deficiencies. The aim of this study is to enhance awareness and improve the identification of factors related to auditors’ professional skepticism, in alignment with established models of skepticism. To achieve this, the study first explores the subject of professional skepticism, followed by an examination of its dimensions, influential characteristics, and associated standards, culminating in an assessment of the proposed models. Findings indicate that professional skepticism in auditing should be viewed not merely as a subjective or behavioral trait but rather as a dynamic and multidimensional process. In other words, from both theoretical and practical perspectives, professional skepticism emerges as the result of a complex interaction among individual factors (such as technical knowledge and experience, personality traits, motivations, and incentives), environmental factors (including economic and financial conditions, cultural influences, and legal support), and regulatory and institutional structures (such as auditing standards, organizational culture, and auditor independence).