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Applying Professional Skepticism in an Audit
CPE Self-study

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.

$95 - $115
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

4.5

Author(s)

Catherine R. Allen

Availability

1 year

 Business & partner 
Learning Outcomes
  • 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.
Key Topics
  • Professional skepticism
  • Professional judgment
  • Judgment framework
  • Fraud triangle
Product Details

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.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$115.00
AICPA Members
Online
$95.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
4.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Catherine R. Allen
CPA
Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Applying Professional Skepticism in an Audit
Select from the following options:
Online
$115.00
Nonmember Price
$115.00
Price excluding sales tax
$115.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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