22SS-0453: Surgent's Surging Auditors: Professional Skeptic
Valid for one year from purchase date
Self-study - Downloadable PDF
1 CPE (1 technical)
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Play the role of an auditor collecting information, making inquiries and documenting findings in this interactive self-study program. You’ll conduct an audit of “Home Decor and More” and develop your professional skepticism skills as you analyze data obtained from an interview with Courtney the Controller, comparing, confirming and corroborating it against information provided by the CFO.
Uncover things that aren't quite matching up and use Courtney's responses (and your own questioning mind) to consider the next step. Be alert to conditions that may indicate possible misstatement due to fraud or error. Get practice making critical assessments of the audit evidence and putting your professional skepticism to work to develop a sense of when things just don't look right.
Major subjects
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Demonstrating professional skepticism
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Assessing audit evidence
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Responding to contradictory evidence
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Assessing the sufficiency of audit evidence
Learning objective(s)
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Identify the importance of professional skepticism on engagements
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Recall ways to demonstrate professional skepticism on engagements
Who should take this program?
Accounting professionals and auditors who want to develop and enhance their professional skepticism skills
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