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.
NASBA Field of Study
Catherine R. Allen
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.
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