Professional Scepticism: The Inquiring Mind

by Lisa Weaver

FREE 1-hr CPD module. Scepticism is a useful tool in any line of work, but applying a sceptical mindset is a particular responsibility of the finance professional. This short course gives an overview of the core concepts in this area.

This course is not currently available

This course will enable you to

  • Describe what professional scepticism really is.
  • Explain the difference between professional scepticism and professional judgement.
  • Recognise how professional scepticism and judgement impact accountants and auditors.
  • Identify the main sources of regulations for professional scepticism.

About the course

Scepticism is a useful tool in any line of work, but adopting and applying a sceptical mindset is a particular responsibility of the finance professional. Refusing to accept things at face value can lead to more informed decision making, and this short course gives an overview of the core concepts in this area, as well as focusing on some of the differences between scepticism and judgement.

Look inside

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Contents

  • Professional scepticism and judgement
    • Understanding professional scepticism and judgement
    • Professional scepticism and judgement in financial reporting
    • Professional scepticism vs professional judgement
    • Data analytics and professional scepticism
    • Regulatory and professional bodies and professional scepticism
    • A state of mind
    • What are the regulatory requirements?

Author

Lisa Weaver

Lisa is a Professor at Warwick Business School, delivering on a range of programmes including MBA. She is a Senior Fellow of the Higher Education Academy in the UK.

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