Applying Professional Skepticism in an Audit
This interactive course will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Participants will gain knowledge about how to apply professional skepticism and techniques to enhance use of professional skepticism in their own practice.
Format
Online
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
4.5
Author(s)
Catherine R. Allen
Availability
1 year
Product Number
166020
Learn why professional skepticism is critical to the auditing process.
It's OK to be skeptical as an auditor — in fact, it's essential. As the complexity of transactions you evaluate and markets you serve continues to increase, you'll need to be comfortable with applying your professional judgment and skepticism during audits.
Through this interactive course, you'll get an overview of exactly what professional skepticism is and why it's important to your work. Case studies will help you understand how to apply professional skepticism, and will also give you techniques to use in your own practice.
- Professional skepticism
- Professional judgment
- Judgment framework
- Fraud triangle
- Understand the importance of professional skepticism in auditing.
- Recognize concerns raised about the level of skepticism in audit performance and steps the profession is taking to address them.
- Identify factors that influence an auditor’s use of professional skepticism.
- Apply techniques that help to enhance your application of professional skepticism in an audit.
Group ordering for your team
2 to 5 registrants
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