New Staff: Core Concepts -Deepen Your Professional Skepticism

Overview

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - New Staff: Core Concepts staff training bundle.

Learn how to keep the core concepts of professional skepticism in mind at all times from the time you arrive at work to the time you depart.

Following a case study, this CPE self-study course delves further into concepts related to professional skepticism, including additional factors that can impair skepticism, the role of ethics, and tools to apply your skills.

Prerequisites

None

Designed For

Who Will Benefit

• Recently onboarded staff
• First-year staff
• Firms that want consistent training and level setting

Objectives

Learning Outcomes

• Identify internal and external factors that affect the auditor's application of professional skepticism and judgment influences that lead to less-than-optimal decision-making.
• Recall the connection between professional ethics and professional skepticism.
• Recall how and when to use a judgment framework.
• Identify good practices for documenting professional skepticism.