AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Applying Professional Skepticism in an Audit
Webcast

Applying Professional Skepticism in an Audit

This interactive webcast uses case studies to provide an overview of professional skepticism, including what it is and why it is important in audit engagements.

46656305-6110-4E90-B13F-627B274DF603Created with sketchtool.Included in Webcast Pass

Format

Webcast

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

4

Author(s)

Jennifer H. Elder

Availability

3 months

Learning Outcomes
  • Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.
  • Identify the types of guidance and requirements found in the Uniform Guidance
  • Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.
  • Determine major federal programs.
  • Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards. - Identify the single audit requirements for testing the direct and material compliance requirements for major programs.
  • Determine reporting requirements.
  • Identify the audit and reporting requirements for program-specific audits.
Key Topics
  • Professional skepticism
  • Professional judgment
  • Judgement framework
  • Fraud triangle
Product Details

Enhance your use of professional skepticism.

Audit inspection reports have identified issues about the level and consistency of professional skepticism being applied in audits. Additionally, the complexity of transactions and markets continues to increase, requiring auditors and managers to use more professional judgment during audit engagements.

This interactive webcast will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Featuring case studies to teach the content and concepts, this webcast will help participants gain knowledge about how to apply professional skepticism and techniques to enhance the use of professional skepticism in their own practice.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
More Details
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
This is a live event. You will have access on the date/time of broadcast and the archive for 3 months after the broadcast date.
Duration
4
Speakers
Jennifer H. Elder
CPA, CMA, CIA, CFF, CGMA, MS
Jennifer Elder, CPA, CMA, CIA, CFF, CGMA is a keynote speaker, trainer, and business coach dedicated to business transformation. For more than 20 years, she has been helping businesses by peeling back the layers of "administrivia" and finding the hidden strengths and core values that make you and your company awesome. Ms. Elder works with businesses to develop a compelling business strategy that is quick to implement that transforms your company from what you are now to what you have always wanted to be. Known for being energetic and enthusiastic, Ms. Elder has been delivering high-quality, customized training that make complicated topics easy to understand, relevant, and useful for years. She has conducted seminars for the Fortune 500, US Government, State CPA Societies, and CPA Firms in 33 states. Her sessions are highly interactive, full of discussion, and even entertaining. Ms. Elder received her BA from the University of Massachusetts and an MS in Organizational Management from Antioch University New England. She lives on her boat near Annapolis, Maryland.
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
This product is not available at the moment.

Related content