The document discusses a sound approach to professional skepticism. It introduces the Center for Audit Quality (CAQ) and their focus on providing thought leadership, research, resources, and partnerships related to professional skepticism for management, boards, auditors, and internal auditors. It outlines a skepticism continuum and how different levels of skepticism can impact efficiency. It also discusses how skepticism supports an ethical culture by avoiding excuses and analyzing behaviors objectively. Finally, it notes that etiquette is essential for effective skepticism and lists skills like listening, word choice, and body language.