On Demand

Professional Skepticism in the Audit


Professional skepticism is a critical requirement for CPAs to cultivate.  Learn about the importance of maintaining your professional skepticism to help you be alert to conditions that may indicate possible misstatement due to error or fraud.


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SKU: AS001 Category: Tag:


As an auditor, it is important to achieve a high level of quality in your audit, and one way to do this is to continually apply professional skepticism in your work. This means always having a questioning mind and performing a critical assessment of audit evidence. In this course, you will learn about the barriers that auditors face in applying professional skepticism and how to overcome these barriers. You will see practical examples of applying professional skepticism when auditing accounting estimates and you will apply what you have learned in challenging scenarios.

By the end of this course, you will be able to:

  • Understand why professional skepticism is necessary for auditors.
  • Recognize the key elements of professional skepticism.
  • Identify how unconscious bias can affect an auditor's decision making and professional skepticism.
  • Understand measures that will foster and encourage the appropriate application of professional skepticism.