This study aims to investigate the difference of trait professional skepticism auditors between auditors and accounting students. Professional skepticism as an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error orfraud, and a critical assessment of audit evidence. Professional skepticism is one of the essential requirements for the conduct of an audit according to the ISAs (International Standard on Audtitings). A total of two hundred and twenty five completed questionaires from auditors and accounting students were analysed using independent t-test.  To measure the level of professional skepticism was used six dimentions of Skepticism Hurtt’s Scale. The results demonstrated empirically that there was difference trait professional skepticsm between auditors and accounting students This study provides accounting department to design and develop of the accounting curriculum in accordance with the Kerangka Kurikulum Nasional Indonesia.  The findings have important implication on accounting firm in recruiting and training of auditors.