With the increased use of judgment in financial reporting in recent years, the ability to exercise professional skepticism is an increasingly important competency for accountants to apply

This course provides an overview of professional skepticism, including what it is and why it is important in accounting engagements. Participants will gain knowledge about the need for professional skepticism and how it’s used in a professional accounting context.

Learning objectives:

• Define and describe applications of professional skepticism
• Develop and demonstrate a skeptical mindset and judgment
• Apply skepticism in the judgment of accounting decisions
• Define financial irregularities within financial reporting

Completion Rule:

All Modules within this course must be completed 100% to receive Certification of Completion

Course Instructor

Ajay Pangarkar CTDP, FCPA, FCMA Author

Ajay Pangarkar is a Fellow of the Chartered Professional Accountants (FCPA), Fellow of the Certified Management Accountants (FCMA), and a Certified Training and Development Professional (CTDP). He is an an award-winning author and performance strategist for more than 25 years and works closely with leading Fortune 500 companies, governments, and non-profit organizations. Ajay’s recent book is, “”The Trainer’s Balanced Scorecard: A Complete Resource for Linking Learning to Organizational Strategy”