Deepen your professional skepticism in this CPE self-study course that delves further into concepts, including additional factors that can impair skepticism, the role of ethics, and tools to apply your skills.
Learning Objectives
Identify internal and external factors that affect the auditor's application of professional skepticism and judgment influences that lead to less-than-optimal decision-making.;Recall the connection between professional ethics and professional skepticism.;Recall how and when to use a judgment framework.;Identify good practices for documenting professional skepticism.
