Which factor is NOT part of increasing professional skepticism?

Increasing professional skepticism is crucial for auditors as it enhances the quality of the audit process. The correct choice emphasizes a factor that would diminish rather than enhance skepticism.

Relying more on management's assertions tends to reduce professional skepticism because it implies an acceptance of the information provided by management without sufficient questioning or verification. Auditors should remain critical of management's claims and seek independent evidence to support any assertions made. This critical approach helps to identify potential misstatements or fraud, fostering a more thorough and accurate audit.

In contrast, following industry benchmarks provides a framework for understanding typical performance levels, serving as a point of reference that can prompt further questioning if significant discrepancies arise. Gathering supporting evidence for unusual transactions directly supports an auditor's need for sufficient and appropriate audit evidence, reflecting a skeptical attitude. Similarly, questioning the validity of audit evidence aligns perfectly with the concept of professional skepticism, as it encourages auditors to critically assess the reliability and relevance of the information they gather.

Thus, the emphasis on management's assertions runs counter to the principles of maintaining a healthy level of skepticism that is necessary for effective auditing.