Surgent’s Professional Skepticism (Audit Skills Training: Level 1) (A1M3) (SSAA02/19)

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Event Description

The public places high value on an independent audit, as it directly enhances the degree of confidence intended users can place on the financial statements to make economic decisions. A proper mindset, including professional skepticism, is a critical feature of a high-quality audit. Professional skepticism is an essential attitude that enhances the auditor’s ability to identify and respond to conditions that may indicate possible material misstatement, whether due to fraud or error.

Designed For

Professionals new to auditing

Objectives

  • Discuss traits of a skeptical auditor
  • Describe fraud defined and explored, including examples of fraud indicators
  • Explain applying professional skepticism on an audit
  • Discuss the auditor’s responsibility for identifying and responding to fraud 

Major Subjects

  • Understand the importance of professional skepticism, especially when performing attest services
  • Recognize fraud responsibilities in a financial statement audit
  • Explain the varying levels of persuasiveness of audit evidence

Prerequisites

None

Instructions

When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from info@surgent.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
If you have further questions, please email info@surgent.com or call 800.778-7436. Their help lines are staffed Monday-Friday from 8:30 am to 5 pm Eastern Time.