Professional Scepticism

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

Strengthen your ability to consistently apply sceptical behaviour to every audit and understand how to overcome challenges and avoid judgement traps.


Audit quality is in the spotlight around the world and, as auditors know, professional scepticism goes to the very heart of sound judgement. Learn how to apply sceptical thinking to audit scenarios and explore innovative ways to grow your skills in the face of challenge.

This two-hour module is specially-designed for audit partners and senior managers to equip their teams with the skills to deliver a quality audit. Based on real-life situations, this self-paced course will present participants with a series of scenarios in which they must decide the appropriate course of action to take.

Dive deeper into the thinking process underpinning judgement and engage in a learning experience that explores the importance of professional scepticism in audit.

Learning outcomes:

  • Identify the thought process under professional scepticism and apply this thinking to audit scenarios.
  • Consistently apply professional judgement in auditing.
  • Demonstrate the standards of judgement to which auditors are held to.
  • Assist senior practitioners in fine-tuning their specific skills.
  • Employ techniques to coach your team to apply professional scepticism to deliver a quality audit.

  • Benefits:

    Through engaging in scenario-focused course content, participants will successfully retain the level of professional scepticism required to consistently deliver a quality audit and receive a certificate upon course completion.

    With access to a range of online resources to support learning, including substantial information relating to judgement traps, professional judgement and trait scepticism, participants learn how they can enhance and apply professional scepticism to undertake appropriate and quality analysis.



    Topic: Audit & Assurance, Ethics & Integrity, People & Leadership

    Sub-Topic: Auditor Liability, Ethics, Leadership, Personal Effectiveness

    Format: eLearning

    Proficiency Level: Intermediate, Advanced

    CPD: Upto 2 hours