The objective of this study is to examine constraints on professional scepticism in China from historical and philosophical perspectives. Specifically, this paper examines the philosophical meanings of scepticism constructed historically in Anglo American countries and how distinctive Chinese philosophical tradition may act as constrains on PS in China. Moreover, this paper examines how distinctive Chinese historical development of auditing may contribute to constraints on professional scepticism in China. From a philosophical perspective, the philosophical determinants of social relationships premised on conflict avoidance and obedience associated with subordination may preclude intrinsic acceptance by Chinese auditors of western notion of professional scepticism characterised with questioning, inquiry and confrontation. From a historical perspective, the alien concept of scepticism is not historically rooted in the Chinese auditing system. The analyses suggest that implementation of the alien concept of professional scepticism is likely to encounter considerable challenges in China. The findings have important implications for the international convergence of auditing standards.