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(1927496) Applying Professional Skepticism in an Audit
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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 course 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 c

1/24/2020
When: 01/24/2020
7:00 AM
Where: Webcast
AICPA
1927496:185699F89DF107922A40890D678CDB78
United States
Presenter: Jennifer Elder


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Acronym 1927496
CPE 4
Vendor AICPA
Category
Auditing
Level Basic
Yellow Book? N
Registration Fees
Members* $179
Non-Members $229

*The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801-466-8022, Monday through Friday, 8am to 4pm.

Course Description

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 course 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 course will help participants gain knowledge about how to apply professional skepticism and techniques to enhance the use of professional skepticism in their own practice.

Objectives

- Recall the importance of professional skepticism to auditing in today’s complex environment.

- Recognize concerns raised about the level of skepticism in audit performance and steps the profession is taking to address concerns.

- 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.

Major Topics

- Professional skepticism

- Professional judgment

- Judgement framework

- Fraud triangle

Designed For: Auditors of any level who would like to incorporate professional skepticism into their audits

Prerequisite: None

Note: Login instructions will be provided by the webcast vendor.

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