The difference between exercising due care and exercising professional skepticism is that due care is the responsibility of a professional to act with reasonable care and diligence in the performance of their duties, while professional skepticism is the attitude that professional accountants should maintain when performing their duties. Due care requires that a professional take all reasonable steps to ensure that their work is accurate and complete, while professional skepticism requires that a professional question the accuracy and completeness of the information they are presented with and take appropriate steps to verify it.
