The skeptics are back, and they want you—or at least the internal and external auditors among you—to be more skeptical too.

Audit regulators and others are once again asking auditors to embrace their cynical side and more effectively challenge corporate executives before signing off on an audit. These calls for skepticism stem from concern that auditors were too soft with their clients in the run-up to the financial crisis and have reignited the debate over effective measures to ensure sufficient auditor objectivity and independence.