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Mindfulness is a cognitive capacity for “a rich awareness of discriminatory detail and a capacity for action” (Weick, Sutcliffe, and Obstfeld 1999). Greater mindfulness is associated with clarity, cognitive flexibility, and, objectively informed responses and actions (Brown, Ryan, and Creswell 2007). But what is the relation of mindfulness to professional skepticism (PS) among auditors, and, can developing mindfulness improve auditor judgment and action? This essay explores the co-relations of mindfulness, PS, risk judgments and auditor action. We speculate that PS, mindfulness, and auditor judgment positively covary, and suggest that a co-development of mindfulness and skepticism has implications for practice and research that are unlikely in the absence of articulating these co-relations.