Planning - Applying Professional Scepticism

Date: 18th January 2019 - Access Recording

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Objectives Professional scepticism is fundamental to auditing. In practice it can be applied in various ways, and it is important to evidence this on audit files ensuring sufficient professional scepticism has been applied. After attending this webinar you will be aware of the requirements within the relevant ISAs and possible challenges to consider. Key Topics Key content includes:
  • An understanding of professional scepticism and the challenges involved
  • The key auditing standards to consider (e.g. ISA 240, ISA 200, ISA 220)
  • Challenging evidence and documenting your work
  • The high risk areas (e.g. impairments, going concern, fair values)
  • Maintaining awareness of professional scepticism throughout the audit engagement.


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