Exercising professional scepticism - micro course

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 courses or explore other available topics.