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Tuesday, November 10, 2020 Webcast

Applying Professional Skepticism in an Audit (X3-2207004)

9:00 AM - 1:00 PM EST


4.0 CPE Credits in AA


Audit inspection reports have identified issues about the level and consistency of professional skepticism being applied in audits. Additionally, the complexity of transactions and markets continues to increase, requiring auditors and managers to use more professional judgment during audit engagements. This interactive course will provide an overview of professional skepticism, including what it is and why it is important in audit engagements. Featuring case studies to teach the content and concepts, this course will help participants gain knowledge about how to apply professional skepticism and techniques to enhance the use of professional skepticism in their own practice. Topics Discussed - Professional skepticism - Professional judgment - Judgement framework - Fraud triangle


Auditors of any level who would like to incorporate professional skepticism into their audits


When you complete this course you will be able to:

- Analyze the relationship of the Single Audit Act and the OMB Uniform Guidance.

- Identify the types of guidance and requirements found in the Uniform Guidance

- Identify fundamental auditee and auditor responsibilities related to a compliance audit of federal awards.

- Determine major federal programs.

- Determine the requirements of the single audit as it relates to understanding internal control, assessing the level of control risk, and testing the effectiveness of internal control relative to federal awards.

- Identify the single audit requirements for testing the direct and material compliance requirements for major programs.

- Determine reporting requirements.

- Identify the audit and reporting requirements for program-specific audits.


Professional skepticism

-Professional judgment

-Judgement framework

-Fraud triangle






Jennifer Elder

Jennifer Elder, CPA, MS, CMA, CIA, CFF, CGMA

AICPA/Professional Development Institute

Jennifer Elder, CPA, CMA, CIA, CFF, CGMA, MS helps accountants advance their careers and organizations increase retention by developing powerful communication skills. Jennifer works with companies and their emerging leaders to increase employee engagement and client value by understanding personality styles, generational characteristics, and communicating clearly, concisely, and persuasively.

As a consultant and keynote speaker Jennifer is known for being energetic and enthusiastic. She has conducted seminars for the Fortune 500, the US Government, State CPA Societies, and CPA firms in 45 states and 5 countries. She is both a business strategist and an accounting expert who can make the complicated simple, practical and useful. She is a published author, writer for the AICPA’s CPE Direct, named a “2015 Woman to Watch” by the AICPA and MACPA, and been awarded Outstanding Educator by the AICPA for the past five years.


$179.00 - Member

$219.00 - Non Member

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Note: Online pre-registration will close on November 10 at 8:30 AM.


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