as mentioned earlier, all five prior studies on audit topics have identified audit evidence as an important topic in auditing education; but none has included a questioning mind. Perhaps, this is because a questioning mind is not a piece of knowledge that can be effectively imparted through a course. Since the scope of our study is broader(covering skills and attitudes, not merely knowledge), we include both dimensions of professional skepticism in our survey: (1)questioning mind (2)ability to assess audit evidence.