<p>This course will be an overview of:</p> <ul> <li>Professional skepticism defined and differentiated from professional judgment</li> <li>Characteristics of sufficient appropriate audit evidence and relationship to audit risk</li> <li>Applying concepts to both audit and non-audit engagements</li> <li>Specific tips for enhancing the exercise of professional skepticism</li> <li>Real-life examples of applying professional skepticism</li> <li>Relationship to responsibilities for fraud and noncompliance</li> </ul>