The global body for professional accountants

3
UNITS

Online course | CA ANZ

Enhancing professional scepticism

Strengthen your ability to consistently apply professional scepticism to every audit

Overview

A person alone in a building

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

Audit quality is in the spotlight around the world and, as auditors know, professional scepticism goes to the very heart of sound judgment.

This course is designed to assist audit team members to consistently exercise professional scepticism and to develop the skills to deliver a quality audit. Based on real-life situations, this self-paced course presents you with a series of scenarios where you must decide the appropriate course of action to take.

By completing this course, you will understand:

  • how to consistently exercise professional scepticism in an audit where needed
  • how to apply professional judgment where relevant
  • how to demonstrate professional scepticism via appropriate documentation
  • the role of the engagement partner and Engagement Quality Review with regard to professional scepticism and professional judgment
  • the importance of professional scepticism in the wider assurance landscape.
  • CPD certificate is available upon successful completion of the course. 
  • Course produced by Chartered Accountants Australia and New Zealand (CA ANZ).
  • 12-month access.

Price

ACCA 120 GBP

Public 150 GBP

Location

Global

Date & time

On demand

Course providers

Logos of ACCA and CA ANZ