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Enhancing professional scepticism – micro course



This micro course is designed to assist audit team members to consistently exercise professional scepticism and to develop the skills to deliver a quality audit. Based on real-life situations, this self-paced micro course presents participants with a series of scenarios where they must decide the appropriate course of action to take.

What do you need to produce a quality audit? Professional scepticism!

Strengthen your ability to consistently apply professional scepticism to every audit. Audit quality is in the spotlight around the world and, as auditors know, professional scepticism goes to the very heart of sound judgement.

This micro course is designed to assist audit team members in consistently exercising professional scepticism and developing the skills to deliver a quality audit. Based on real-life situations, this self-paced micro course presents participants with a series of scenarios where they must decide the appropriate course of action to take.

Key benefits of attending this micro course include:

  • Be able to exercise professional scepticism and apply professional judgement where needed
  • Be able to demonstrate professional scepticism by completing the appropriate documentation; and
  • Exercising professional scepticism and applying professional judgement will enable you to deliver a quality audit.

By completing this micro course, you’ll be able to:

  • Consistently exercise professional scepticism in an audit where needed
  • Consistently apply professional judgement in an audit where relevant
  • Demonstrate professional scepticism via appropriate documentation
  • Explain the role of the engagement partner and Engagement Quality Review with regard to professional scepticism and professional judgment; and
  • Explain the importance of professional scepticism in the wider assurance landscape.

Learn more about micro coursesor explore other available topics.

TECHNOLOGY REQUIREMENTS:

This micro course series will be taught on the CA ANZ My Capability - Learn Learning Management System, which can be accessed via computer, laptop or other similar technology. For an excellent experience, the technical requirements below are recommended, however the course will function with lower specifications.

Operating system

  • Windows 10 (latest version)
  • Mac OSX Catalina (10.15)

Internet speed

  • 10 Mbps download
  • 4 Mbps upload

Web browser

  • Chrome (latest version)
  • MS Edge (latest chromium version)

RAM (random access memory)

  • 8 GB (<75% used)

Screen resolution

  • 1280 x 1024 px

Webcam resolution

  • 1280 x 720 px

Hardware requirements

  • Headset with microphone

EVENT DETAILS


Topic: Ethics & Integrity

Sub-Topic: Ethics

Format: eLearning

Proficiency Level: Intermediate, Advanced

CPD: Upto 3 hours