I recently viewed a video of Professor Steven Glover of Brigham Young University, who along with Prof. Doug Prawitt of the same university, and some of the larger accounting firms (Global Public Policy Committee), wrote a pivotal paper on the exercise of skepticism and how to enhance it. I strongly suggest a read through this document, Enhancing Auditor Professional Skepticism. While watching the video I mentioned, Prof. Glover referred to an online tool developed by Prof. R. Kathy Hurtt (the "Hurtt Professional Skepticism Scale"), which seeks to measure a person's "aptitude" (for lack of a better word) for professional skepticism. I had to try it. Suggest you do, too - here's another link to an article about the tool's development Note: To use the tool, you will need to provide certain demographic (but no identifying) information to assist the professor in her research efforts.