Surgent's Surging Auditors: Professional Skeptic
Available Until
Self-study
1.00 Credits
Member Price $49.00
Non-Member Price $79.00
Overview
Participants play the role of an auditor collecting information, making inquiries, and documenting findings around the audit of Home D‚cor and More. They develop professional skepticism skills as they analyze data obtained from an interview with Courtney the Controller, comparing, confirming, and corroborating it against information provided by the CFO. Some things aren’t matching up and the player uses Courtney’s responses and their own questioning mind to consider the next step. They need to be alert to conditions that may indicate possible misstatement due to fraud or error, and a critical assessment of the audit evidence to develop a sense of when things just don’t look right.
Highlights
- Demonstrating professional skepticism
- Assessing audit evidence
- Responding to contradictory evidence
- Assessing the sufficiency of audit evidence
Prerequisites
None
Designed For
Accounting professionals in auditing needing to develop professional skepticism skills
Objectives
- Identify the importance of professional skepticism on engagements
- Recall ways to demonstrate professional skepticism on engagements
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = on demand webcast to view with the course materials.
Non-Member Price $79.00
Member Price $49.00