As a staff member of Norton, Price, and Cummings, CPAs, you have been asked to prepare a memo on professional skepticsm that will be circulated to all staff as part of the firms continuing education program. It has been suggested that the memo should cover the definition of professional skepticism and why the concept of professional skepticism is important when auditing. You should also discuss any other aspects of professional skepticsm you find important. Write the memo as requested.