* 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.
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