Audit Staff Essentials - New Staff Core Concepts: Deepen Your Professional Skepticism

Overview

New audit staff can deepen their professional skepticism by further delving into concepts, including factors that can impair skepticism, the role of ethics, and tools to apply their skills.

Prerequisites

None

Designed For

Who Will Benefit

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

Objectives

Learning Outcomes

• Identify internal and external factors that affect the auditor's application of professional skepticism and judgment and lead to less-than-optimal decision-making.
• Recall the connection between professional ethics and professional skepticism.
• Recall how and when to use a judgment framework.
• Identify good practices for documenting professional skepticism.