{"product_id":"362456_acca-learning-china","title":"Enhancing professional scepticism","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003eWhat do you need to produce a quality audit? Professional scepticism!.\u003cbr\u003e\n\u003cbr\u003e\nStrengthen your ability to consistently apply professional scepticism to every audit. Audit quality is in the spotlight around the world and, as auditors know, professional scepticism goes to the very heart of sound judgement.\u003cbr\u003e\n\u003cbr\u003e\nThis course is designed to assist audit team members to consistently exercise professional scepticism and to develop the skills to deliver a quality audit. Based on real-life situations, this self-paced course presents participants with a series of scenarios where they must decide the appropriate course of action to take.\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ehow to consistently exercise professional scepticism in an audit where needed\u003c\/li\u003e\n\u003cli\u003ehow to apply professional judgement in an audit where relevant\u003c\/li\u003e\n\u003cli\u003ehow to demonstrate professional scepticism via appropriate documentation\u003c\/li\u003e\n\u003cli\u003ethe role of the engagement partner and Engagement Quality Review with regard to professional scepticism and professional judgment\u003c\/li\u003e\n\u003cli\u003ethe importance of professional scepticism in the wider assurance landscape.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Chartered Accountants Australia and New Zealand (CA ANZ)\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA CA ANZ joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_CA_ANZ_sml_470631.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":46806347841787,"sku":"100184","price":150.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":46806347940091,"sku":"100184","price":120.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":46806347907323,"sku":"100184","price":120.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":46806347874555,"sku":"100184","price":150.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/472184_362455.jpg?v=1780723258","url":"https:\/\/acca-learning.myshopify.com\/products\/362456_acca-learning-china","provider":"acca-learning","version":"1.0","type":"link"}