Audit Staff Essentials - New Staff Core Concepts: Introduction to Professional Skepticism

Overview

Professional skepticism is introduced to new audit staff to help them develop a skeptical mindset.

Prerequisites

None

Designed For

Who Will Benefit

• Recently onboarded staff
• First-year staff
• Firms that want consistent training and level setting

Objectives

Learning Outcomes

• Recall what professional skepticism is and why it is important, and review the requirements in U.S. auditing standards for professional skepticism.
• Recall the connection between professional skepticism and professional judgment.
• Identify situations that impede or foster your exercise of professional skepticism, including
  unconscious biases, and how to minimize any impediments encountered.