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Introduction to Professional Skepticism – Part 1 (On-Demand) 2020v2


As a member of the audit profession, you play a vital role in applying a skeptical mindset to the work you perform. Professional skepticism is important, foundational, and critical —without it, we have not performed a proper audit.

In this CPE self-study course, you will learn to identify a mindset of professional skepticism in yourself and others and know how to exercise it appropriately. Learn to strike a delicate balance between providing objective and independent service, while maintaining a good relationship with the company being audited, specifically the company’s management and board of directors.

You’ll also delve into questions about a professional mindset through an illustrative case study.

Learning Objectives
  • Recall what professional skepticism is and why it is important, and review the requirements in U.S. auditing standards for professional skepticism.
  • Recall the connection between professional skepticism and professional judgment.
  • Identify situations that impede or foster your exercise of professional skepticism and how unconscious bias may affect an auditor’s professional skepticism.
  • Recognize how to minimize unconscious bias that may affect an auditor’s professional skepticism.
  • Recognize actions taken by the profession, firms, and others to enhance the exercise of professional skepticism.
Major Topics
  • The Link Between Professional Skepticism And Professional Judgment
  • Impediments To Professional Skepticism
  • Promoting Professional Skepticism In Firm Quality Control Systems
  • How Is The Profession Responding?
AICPA - Durham
Course Level
CPE Field of Study
Who Should Attend

Recently onboarded staff
First-year staff
Firms that want consistent training and level setting

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Introduction to Professional Skepticism – Part 1 (On-Demand) 2020v2

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