DESCRIPTION
This course focuses on the application of professional skepticism in an increasingly technology driven audit environment. The course will cover risks and opportunities associated with data-driven audits, techniques for assessing the reliability of audit evidence obtained through data-driven methods, and how to utilize divergent and convergent thinking to apply professional skepticism and arrive at appropriate conclusions.
LEARNING OBJECTIVES
- Describe the importance of exercising professional skepticism when auditing information generated by automated tools or data analysis.
- Apply critical thinking skills and curiosity to evaluate evidence obtained using automated tools and techniques.
- Analyze potential inconsistencies between data analytics results and client inquiry responses to determine an appropriate conclusion
