Demonstrating audit quality is a continual challenge, and the emphasis on professional skepticism as a means to improve the perception of quality has been a prominent topic in the debate surrounding audit quality. Which issues are currently being debated in the modern audit community? I. The current debate surrounds skill sets that auditors new to the profession may lack. II. Demonstrating good systems for mentoring staff and also use case study simulations to help develop critical thinking within staff. III. Having clear strategy to implement a mechanism to enable those to develop a skeptical mindset and promoting this visibly may help to shift perceptions. IV. No prosecutions and penalties for audit partners and staff members for non-compliance of ISAs