Description
Deepen your professional skepticism in this CPE self-study course that delves further into concepts, including additional factors that can impair skepticism, the role of ethics, and tools to apply your skills.
Designed For
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting
Objectives
- 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.