Overview

With the increased use of judgement in financial reporting in recent years, the ability to exercise professional scepticism is an increasingly important competency for accountants.

So, what does 'professional scepticism' actually mean? And, more importantly, how confident are you in exercising this all-important accounting skill?

This online course explores some of the common areas where judgement is necessary in financial decisions, and considers the appropriate response.

On completion of this course, you will gain an understanding of:

  • how professional scepticism is linked to judgement in financial reporting
  • how to successfully demonstrate professional scepticism at an appropriate level
  • how to use professional scepticism to account for non-financial assets and liabilities
  • how to apply professional scepticism in relation to fraud and other financial irregularities.

Key information

  • help meet your annual CPD requirements
  • develop your own learning needs
  • exclusive member benefit – 10% discount
  • iPad/Android compatible.
 
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Disclaimer: This course is available for ACCA members, you may need your ACCA membership number to complete your booking. This course and outline is provided by a third-party course provider. All course bookings are subject to the terms and conditions set by the course provider. Please see individual supplier pages for full terms and conditions. ACCA takes no liability for bookings made with third-party suppliers.