In the exam, you will face substantial amount of information in various forms.
Can you be sure that the information that is available is,
Correct?
Truthful?
Complete?
Sometimes you can’t be sure about it because of lack of supporting proof.
That’s why you have to be sceptical in Accountancy filed and that’s why it’s very important skill for exam also.
To show the effective scepticism you must show combination of,
1) Probing
2) Questioning
3) Challenging
What you should do to demonstrate scepticism in exam?
1) Don’t automatically accept the initial reason given.
2) Scrutinise any assumptions made.
3) Question the objectivity/motive.
4) Identify additional documents needed for further support.
5) Highlight the weakness with information.
6) Identify potential alternative interpretation of information.