Sound judgement is essential when performing a successful external audit. Learn why it’s important to practice professional skepticism and what the consequences are when you don’t. Show
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Professional skepticism is an important part of the approach auditors must take in their work, and a foundational value for the profession. In this online course, you will complete four modules that use interactive case studies, theory, and real-life perspectives from fellow CPAs to explore professional skepticism. You will also learn about the potential consequences of not practicing this core competency and have a chance to discuss its importance for navigating change and new technologies. Additional options and pricing may be available. See pricing and registration for more details. Members $349| Non-members $385 5 CPD hour(s) Pricing & registration You will learn about:
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More Details:Frequently asked questions: Disclaimer:This material in this webinar is provided for educational purposes only. Although it has been carefully prepared and reviewed, CPA Canada cannot accept legal responsibility for its contents or for any consequences arising from its use. You may also be interested in:On-Demand Event Ethics are the core foundation of what auditors bring to the general public. Learn why it’s important to embrace ethics, and how your judgment has a significant impact on the audit profession’s values and services. Your essential resource for performing high quality engagements. Arm yourself with PEG to consistently apply the professional standards, featuring four core areas of support – strategic guidance, step-by-step methodology, relevant case studies and timely practice aids. ContactsPlease contact: Member Development and Support Question 25Professional skepticism links to professional judgment through the ethical standards of:Honesty, integrity, and due careIndependent thought, objectivity, and intelligenceObjectivity, intelligence, and reflective thoughtIndependent thought, objectivity, and due careCorrect!Correct! 1 / 1 ptsQuestion 26The most significant change in the Revised AICPA Code of Professional Conduct is:Correct!Correct! Get answer to your question and much more A conceptual framework approach for evaluating ethics violationsEliminating Code coverage for members in business1 / 1 ptsQuestion 27Each of the following were themes of Congressional investigations of the accounting profession during the1970s and 1980s except:Correct!Correct! Get answer to your question and much more The importance of developing techniques to prevent and detect fraudWhether nonaudit services impair auditor independence IESBA Comments due by: Jul 25, 2017 This proposed guidance links key concepts in the IESBA Code of Ethics for Professional Accountants and clarifies their application, namely:
The proposed guidance addressing the fundamental principles and professional skepticism responds to a recommendation from the tripartite Professional Skepticism Working Group established by the IESBA, the International Auditing and Assurance Standards Board, and the International Accounting Education Standards Board. Once finalized, this material will be included in the clarified and restructured Code that the IESBA plans to complete by the end of 2017. Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved. Submitted Comment Letters 1. Crowe Horwath International 2. Financial Reporting Council (United Kingdom) 3.
Institute of Chartered Accountants of India 4. Association of Accounting Technicians 5.
New York State Society of Certified Public Accountants (United States) 6.
RSM International 7. PricewaterhouseCoopers International 8. ICAS (Institute of Chartered Accountants of Scotland) (United Kingdom) 9. FEDERACION ARGENTINA DE
CONSEJOS PROFESIONALES DE CIENCIAS ECONÓMICAS (Argentina) 10. IFAC Professional Accountants in Business Committee 11.
KPMG International (United Kingdom) 12. Wirtschaftsprüferkammer (WPK) (Germany)
13. Asociacion Interamericana de Contabilidad AIC 14. Deloitte Touche Tohmatsu Limited 15. JICPA (Japan) 16. PKF International Limited 17.
IFAC SMP Committee 18. BDO 19.
Chartered Professional Accountants of Canada (Canada) 20. The South African Institute of Chartered Accountants (South
Africa) 21. FSR - danske revisorer (Denmark) 22. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (Germany)
23. Independent Regulatory Board for Auditors (IRBA) (South Africa) 24.
U.S. Government Accountability Office 25. Association of Chartered Certified Accountants 26.
KICPA (Korea, Republic of) 27. Hong Kong
Institute of Certified Public Accountants (Hong Kong (Special Administrative Region of China)) 28. Association of National Accountants of Nigeria (Nigeria) 29.
SRA (Netherlands) 30. Institute of Chartered Accountants of Pakistan (Pakistan) 31.
The Institute of Chartered Accountants in England and Wales (United Kingdom) 32. Accountancy Europe (Belgium) 33. The Malaysian Institute of Certified Public Accountants (Malaysia) 34. EY 35. Grant Thornton International 36. The New Zealand Auditing and Assurance Standards Board 37.
Compagnie Nationale des Commissaires aux Comptes (France) 38. Institute of Chartered Accountants of Zimbabwe (Zimbabwe)
39. Chartered Accountants Australia and New Zealand (Australia) 40. (APESB)
Accounting Professional & Ethical Standards Board Limited-Australia (Australia) 41. Instituto dos Auditores Independentes do Brasil (Brazil) 42.
CPA Australia (Australia) 43. Chartered Accountants Ireland (Ireland) Related Resources
What is professional skepticism in ethics?It's about identifying ethical dilemmas, understanding the implications and behaving appropriately. Professional scepticism, meanwhile, is an attitude that includes a questioning mind and being watchful of conditions that may indicate possible error or fraud.
What is the professional skepticism?What is professional scepticism? To show professional scepticism means: having a questioning mind. being alert to anything that may indicate misstatement due to error or fraud. critically assessing audit evidence.
How is professional skepticism different from professional judgment?Professional skepticism facilitates the appropriate exercise of professional judgment by the auditor, particularly regarding decisions about, for example: The nature, timing and extent of audit procedures to be performed.
What are the key elements to applying professional skepticism?The three elements of professional skepticism — auditor attributes, auditor mindset, and auditor actions — permeate the entire audit process and are integral to audit quality.
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Professional skepticism links to professional judgment through the ethical standards of
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