Applying Professional Skepticism in an Audit

8:30 am–12:15 pm ET

# of CPE Credits



Moved from August 20 to October 9
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

Technical Support
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at onlinelearning@ncacpa.org, and a team member will contact you shortly.

If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at support@peachnewmedia.com.

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via phone or email 30 minutes prior to the start of a live online program.

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Also Available As

Wednesday, October 9, 2019 (8:30 am–12:15 pm ET) , Morrisville
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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:Webcast
Event Code:W0008919

Registration Fees

Registration Fee Early Bird Regular
NCACPA Member N/A $150.00
Non-Member N/A $200.00
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/.

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