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