OasisLMS

Applying core concepts

As a new audit staff member, you will want to keep the core concepts of professional skepticism in mind at all times while working. You can further explore these core concepts, such as:

• Factors that can impair skepticism
• The role of ethics
• Tools to apply your skills

Your audit learning journey

This CPE course can be purchased individually or as a part of the Audit Staff Essentials – New Staff: Core Concepts staff training bundle.

Learning Outcomes

• Identify internal and external factors that affect the auditor’s application of professional skepticism and judgment and 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.

Topics

• Factors that can impair skepticism
• The connection between professional ethics and professional skepticism
• Best practices for documenting professional skepticism

Who Will Benefit

• Recently onboarded staff
• First-year staff
• Firms that want consistent training and level setting