This study aims to bridge gap between theoretical research and global standards concerning audit reports and auditor skepticism. Reviews the literature on professional skepticism and how it can enhance audit report quality. Reports from regulatory organizations like the International Auditing and Assurance Standards Board (IAASB) and the UK Financial Reporting Council (FRC) highlight the significance of professional skepticism in financial Statements. With the aim of achieving the objectives, and to emphasize the importance of professional skepticism and its role in uncovering material misrepresentations and deceptions in financial data and ensuring the confidence of the investors the reports and the success of the audit process, the researchers developed a questionnaire that was distributed to 109 auditors working in Erbil Governorate, in the Kurdistan Region of Iraq, in addition to academics specializing in this field. The researchers reached several conclusions, the most important of which was that statistical analyses revealed a strong positive correlation between professional skepticism and the quality of audit reports. The results also indicate that auditors strongly agree on several fundamental principles, including the importance of obtaining sufficient audit evidence, deferring judgment until appropriate evidence is available, critically evaluating audit findings, and ensuring the clarity and reliability of audit reports. Researchers recommendation is that auditors should be required to practice professional skepticism and that it should be reinforced through training. Independence and ethical awareness can improve audit quality and increase stakeholder confidence, thereby supporting the preparation of reliable and transparent audit reports. Keywords: Professional Skepticism, Audit Report Quality, Evidence, Fraud Detection, KRI.
