New Staff: Core Concepts - Introduction to Professional Skepticism
Begin your journey to a skeptical mindset.
NASBA Field of Study
Lynford Graham, Tom Noce
This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - New Staff: Core Concepts.
As a member of the audit profession, you play a vital role in applying a skeptical mindset to the work you perform. Professional skepticism is important, foundational, and critical — without it, we have not performed a proper audit.
Learn to strike a delicate balance.
In this CPE self-study course, you will learn to identify a mindset of professional skepticism in yourself and others and know how to exercise it appropriately. Learn to strike a delicate balance between providing objective and independent service, while maintaining a good relationship with the company being audited, specifically the company's management and board of directors.
You'll also delve into questions about a professional mindset through an illustrative case study.
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting
- The link between professional skepticism and professional judgment
- Impediments to professional skepticism
- Promoting professional skepticism in firm quality control systems
- How is the profession responding?
- Recognize how to minimize unconscious bias that may affect an auditor's professional skepticism.
- Recognize actions taken by the profession, firms, and others to enhance the exercise of professional skepticism.
Group ordering for your team
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