Description

Professional skepticism is a foundational concept to auditing, but one that can be challenging to demonstrate and is a common focus area for inspections and media interest. This course will address how professional skepticism is applied in the auditing standards, with a focus on standards that have been recently updated. It will also address how professional skepticism can be applied and demonstrated through the performance of audit procedures.

Learning Objectives:

• Identify how professional skepticism is addressed in auditing standards
• Apply the standards on professional skepticism to specific audit areas

Speaker(s):

• Sara Lord, CPA, Chief Auditor, RSM US LLP