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CPE Self-Study
Applying Professional Skepticism in an Audit
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Online: 4.5
This interactive course will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Participants will gain knowledge about how to apply professional skepticism and techniques to enhance use of professional skepticism in their own practice.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Learn why professional skepticism is critical to the auditing process.

Learning Objectives

  • Understand the importance of professional skepticism in auditing.
  • Recognize concerns raised about the level of skepticism in audit performance and steps the profession is taking to address them.
  • Identify factors that influence an auditorís use of professional skepticism.
  • Apply techniques that help to enhance your application of professional skepticism in an audit.

Key Topics

  • Professional skepticism
  • Professional judgment
  • Judgment framework
  • Fraud triangle

Who Will Benefit?

Auditors

Itís OK to be skeptical as an auditor ó in fact, itís essential. As the complexity of transactions you evaluate and markets you serve continues to increase, youíll need to be comfortable with applying your professional judgment and skepticism during audits.

Through this interactive course, youíll get an overview of exactly what professional skepticism is and why itís important to your work. Case studies will help you understand how to apply professional skepticism, and will also give you techniques to use in your own practice.

Discounts

PCPS Section Members Save an Additional 10%

If you are a PCPS member, you can save 10% off the registration price.

Find out more information on the PCPS Section.

Author

Catherine R. Allen, CPA

Cathy Allen, CPA formed Audit Conduct, LLC in 2005 to help CPA firms comply with an array of auditor independence and professional ethics rules. Uniquely experienced, she develops numerous AICPA courses on professional ethics, independence, and related topics, provides specialized training, and advises firms on critical independence matters and quality controls. She's served as an expert witness on CPA professional conduct.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$99.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$99.00
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CREDIT INFO
CPE credits
Online
: 4.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PSKEP
Group Pricing
Product number: GT-PSKEP

Purchasing multiple enrollments for your organization? Contact a representative for pricing. 800.634.6780 | Contact Us

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