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Audit Staff Essentials - New Staff Core Concepts: Deepen Your Professional Skepticism
Audit & Assurance
CPE Self-study

Audit Staff Essentials - New Staff Core Concepts: Deepen Your Professional Skepticism

New audit staff can deepen their professional skepticism by further delving into concepts, including factors that can impair skepticism, the role of ethics, and tools to apply their skills.

$99 - $119
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Basic

CPE Credits

1.5

Author(s)

AICPA Staff

Availability

1 year

Product Number

ASE1PSK225SSO

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 Business & partner 
MyCPE Manager compatible
Product Details

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.

Who Will Benefit

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

Topics

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

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.
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Digital Badge
After completing the course, you will receive a digital badge that can be easily shared with your professional network
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
Online
$119.00
AICPA Members
Online
$99.00
CIMA Members
Online
$99.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Author(s)
AICPA Staff
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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