In this chapter, we will revisit the various steps involved in the audit process to discuss how your role on the engagement team will change as an experienced staff or new in-charge. In order to accomplish this, topics such as client management, delegating for efficient engagement, developing staff on the job, providing written and oral feedback to staff, and the importance of quality control on audit engagements.
Finally, this chapter will conclude with short review of professional skepticism. If completed Audit Staff Essentials — Core Concepts or Audit Staff Essentials — Practical Application, this will expand on the concepts presented there. If not, don't worry; you won't be at any disadvantage. Do you believe as an auditor that your thinking on the job is biased? How about as you go about your personal, day-to-day thought process? Do we as humans have hard-wired biases? If so, could these biases have an impact on our required audit professional skepticism? This fascinating subject will be addressed as part of the discussion.
- Engagement Management
- Risk Assessment
- Roles of Staff
- Professional Judgment
- Professional Skepticism
Language : English
CPA Credit Hour : 1.5 hour
Member Fee: $ 698 | Non Member Fee: $ 855
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