Course Description

Professional scepticism is an essential skill in almost any professional role, including professional accountants. It involves having a questioning mind and a critical assessment of data and information received. In the process of financial reporting preparation, accountants should diligently apply scepticism to reduce errors and misrepresentation and to assess that the financial information is faithfully represented.

Learning Outcomes:

After this course, you will achieve the following objectives:

• Recognise the importance of Professional Scepticism to minimise errors in financial reporting
• Apply techniques to reduce unconscious bias when assessing data and information
• Apply a questioning mind when investigating the unusual or unexpected data and information
• Demonstrate curiosity by exploring beyond what is immediately apparent
• Apply critical thinking when identifying and evaluating alternatives to determine

Competency Mapping

CPE Category 2 = 1.0 CPE Hours

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