March 5, 2024


2 Total CPE Credits


Audit 102: Professional Skepticism - Finding Fraud and Error

  • Instructor

    Jennifer Louis

Learning Objectives

After attending this presentation, you will be able to...

  • Identify traits of a skeptical auditor
  • Recall applying professional skepticism on any assurance service
  • Recognize fraud, including examples of fraud indicators
  • Identify the auditor's responsibility for identifying and responding to fraud in a financial statement audit

Major Topics

The major topics covered in this course include:

  • The importance of professional skepticism, especially when performing audit or other attest services
  • Specific fraud responsibilities in a financial statement audit
  • The varying levels of persuasiveness of evidence to support assurance conclusions or opinions

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • A&A

Advanced Preparation


Intended Audience

Appropriate to use as a part of audit skills training for beginning auditors or as a refresher for experienced professionals on the critical role professional skepticism plays in audit and other assurance services.


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 89 89
  • ASCPA Non-Member

    $ 139 139
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