Professional Judgment in Audit
This course will be an overview of: The Center for Audit Quality's new guide, Professional Judgment Resource. Common potential judgment tendencies, traps, and biases. Strategies to avoid potential judgment tendencies and traps and to mitigate possible biases. Guidelines pertaining to the documentation of an auditor's decision-making process. The successful completion of this course will result in the award of 1,2 CPE credits.