Overview 

Professional scepticism and professional judgment play a critical role in upholding the quality and credibility of audits, reviews and other assurance engagements. This webinar explores common pitfalls, practical application techniques and the ethical considerations tied to exercising sound judgment.  

Join Lettie Janse van Vuuren CA(SA) on the 27th of May 2025 from 10:00 am to 12:00 pm as she unpacks how to apply appropriate professional scepticism and judgment effectively in everyday professional practice with integrity, objectivity and accountability. 

Learning objectives 

Attending this webinar will equip you with the following skills:  

• Gain an understanding of the definition, importance and key characteristics of professional scepticism and professional judgment. 

• Know the impact of professional scepticism and professional judgment on audit quality. 

• Identify who holds responsibility for maintaining scepticism throughout the audit and explore practical ways to strengthen it. 

• Understand the documentary requirements regarding professional scepticism and professional judgment. 

• Be aware of the increased focus on professional scepticism and professional judgment by regulatory bodies. 

Content 

The webinar will cover the following topics:   

• Introduction: 

  • The importance of applying professional scepticism and professional judgment.  

  • Definition and key characteristics. 

  • Concept of a questioning mind. 

• The impact on audit quality. 

  • Possible barriers to professional scepticism. 

  • Who is responsible for scepticism? 

  • How to improve professional scepticism. 

• Findings of the IRBA 2024 Public Inspections Report on professional scepticism and professional judgment: 

  • Key observations and recurring deficiency. 

  • Recommendations and remedial action. 

• Documentary requirements regarding professional scepticism and professional judgment. 

  • Techniques for demonstrating professional scepticism. 

  • How to practice professional scepticism. 

  • Documenting your professional judgment. 

• Regulatory focus. 

  • Reinforcement by the IAASB. 

  • Future support by the IRBA. 

  • Relevant articles by IFAC and other relevant role players. 

• Conclusion. 

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

Who should attend? 

The following persons will benefit from attending this webinar: 

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA. 

• Registered auditors. 

• Independent reviewers. 

• Trainee accountants. 

Price 

• R 450.00 - Online admission - Individual. 

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience.  

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios.  

Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals.  

Contact us   

Have any questions or need any assistance? Contact us today!   

• Online chat through our website.   

• WhatsApp: Start chatting (+27635026114)   

• Phone: 010 593 0466   

• E-mail: [email protected]