Tawhid-Based Skepticism: Implications for Awareness Revealing Audit Findings

This study formulates auditor skepticism based on tauhid values and its implications for awareness in uncovering audit findings. Auditor skepticism is crucial for maintaining audit quality and the profession’s credibility but is often hindered by external pressures and weak ethical foundations. Using a qualitative approach and critical paradigm, this research was conducted at KAP Yaniswar and Rekan, Makassar branch, through interviews, observations, and analysis. The tauhid values of rububiyah, uluhiyah, and asma wa sifat provide a strong ethical foundation for auditors to act with integrity and responsibility. The findings reveal that integrating tauhid values into auditor skepticism enhances honesty, thoroughness, and moral awareness in uncovering audit findings. The study concludes that tauhid-based skepticism can serve as an effective approach to improving audit quality and public trust in the auditing profession. The results aim to offer theoretical and practical contributions to auditor development and provide an ethical foundation for Islamic values-based audit practices.