Professional Skepticism for Public Accountants
This course will be an overview of: Professional skepticism defined and differentiated from professional judgment Characteristics of sufficient appropriate audit evidence and relationship to audit risk Applying concepts to both audit and non-audit engagements Specific tips for enhancing the exercise of professional skepticism Real-life examples of applying professional skepticism Relationship to responsibilities for fraud and noncompliance
This course will be an overview of: Professional skepticism defined and differentiated from professional judgment Characteristics of sufficient appropriate audit evidence and relationship to audit risk Applying concepts to both audit and non-audit engagements Specific tips for enhancing the exercise of professional skepticism Real-life examples of applying professional skepticism Relationship to responsibilities for fraud and noncompliance
Field of study:
AuditingInstructor(s):