Applying Professional Skepticism in an Audit


 Program rescheduled from 8/20/2019 to 10/9/2019
Audit inspection reports have identified issues about the level and consistency of professional skepticism being applied in audits. Additionally, the complexity of transactions and markets continues to increase, requiring auditors and managers to use more professional judgment during audit engagements. This interactive course will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Featuring case studies to teach the content and concepts, this course will help participants gain knowledge about how to apply professional skepticism and techniques to enhance the use of professional skepticism in their own practice.


* Recall the importance of professional skepticism to auditing in today’s complex environment * Recognize concerns raised about the level of skepticism in audit performance and steps the profession is taking to address concerns * Identify factors that influence an auditor’s use of professional skepticism * Apply techniques that help to enhance your application of professional skepticism in an audit


* Professional skepticism * Professional judgment * Judgment framework * Fraud triangle

Who Should Attend

Auditors of any level who would like more insight into how to better incorporate professional skepticism into their audits.

Required Knowledge


Advanced Prep


Event Speaker(s)

Mr. William Hunter Cook, CPA ( Charlotte, NC ),

Additional Event Information

Check-in for all in-person events begins one hour prior to event start time. Also, be sure to allow enough time for traffic, parking, and check-in. If you should arrive late or depart early, you must adjust your CPE credit accordingly.

Also Available As

Wednesday, October 9, 2019 (8:30 am–12:15 pm ET)
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Wednesday, October 23, 2019 (8:30 am–12:15 pm ET) , Charlotte
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Wednesday, October 23, 2019 (8:30 am–12:15 pm ET)
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Friday, November 8, 2019 (8:30 am–12:15 pm ET) , Hickory
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Event Vendor:The Association of International Certified Professional Accountants
Field of Study:Auditing
Level: Basic

Event Type:Seminar
Event Code:A0003519

Registration Fees

Early Bird Rate expires September 25, 2019

Registration Fee Early Bird Regular
NCACPA Member $130.00 $155.00
Non-Member $180.00 $205.00
CPE Sponsors LogoThe National Registry of CPE Sponsors is a program offered by the National Association of State Boards of Accountancy (NASBA) to recognize CPE program sponsors who provide continuing professional education (CPE) programs in accordance with nationally recognized standards. The North Carolina Association of Certified Public Accountants is registered with NASBA as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800- 469-1352.