On-Demand


2 CPE

Professional Skepticism - Finding Fraud and Error

On-Demand
2 CPE

Learning Objectives

  • Identify traits of a skeptical auditor
  • Recall applying professional skepticism on any assurance service
  • Recognize fraud, including examples of fraud indicators
  • Identify the auditor's responsibility for identifying and responding to fraud in a financial statement audit

Major Topics

  • The importance of professional skepticism, especially when performing audit or other attest services
  • Specific fraud responsibilities in a financial statement audit
  • The varying levels of persuasiveness of evidence to support assurance conclusions or opinions

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing
  • Auditing
  • Pracitioner's
  • Practitioner's
  • Pracitioner

Prerequisites

None

Advanced Preparation

None

Intended Audience

Appropriate to use as a part of audit skills training for beginning auditors or as a refresher for experienced professionals on the critical role professional skepticism plays in audit and other assurance services.

Provider

CPA Crossings

Purchase This Course

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  • MACPA Non-Member

    $ 110 110
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