DESCRIPTION
This module provides an opportunity to reflect on participants’ career experiences and to look forward to future opportunities and challenges. The module also introduces intentional curiosity as a key skill for auditors, particularly because it closely relates to professional skepticism. Participants will consider how to apply curiosity and professional skepticism more effectively to their engagements.
LEARNING OBJECTIVES
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Describe responsibilities and expectations relevant to your current role, future career growth, and the evolving accounting profession
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Defend the importance of intentional curiosity and professional skepticism in the performance of assurance engagements
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Review the cognitive biases that impact auditors when forming judgments and decisions
