2.5 CPE The public places high value assurance services provided by an external public accountant, as the CPA’s involvement directly enhances the degree of confidence intended users can place on the financial statements to make economic decisions. A proper mindset, including professional skepticism, is a critical feature of a high-quality audit or other attest service. Professional skepticism is an essential attitude that enhances the ability to identify and respond to conditions that may indicate possible material misstatement, whether due to fraud or error.
Major Topics:
- Understand the importance of professional skepticism, especially when performing audit or other attest services
- Recognize specific fraud responsibilities in a financial statement audit
- Explain the varying levels of persuasiveness of evidence to support assurance conclusions or opinions
Learning Objectives
- Discover and discuss traits of a skeptical auditor.
- Explore and explain applying professional skepticism on any assurance service.
- Recognize and describe fraud, including examples of fraud indicators.
- Identify and discuss the auditor’s responsibility for identifying and responding to fraud in a financial statement audit.
Last updated/reviewed: March 8, 2024
Included In Certifications
This course is included in the following Certification Programs:
13 CoursesAudit Training Certification - Level 1 - Beginning Staff
- Professional Skepticism - Creating a Mindset for Finding Fraud and Error
- Audit Documentation - Creating Workpapers That Pass Review
- Adapting to the Engagement - Differentiating the Requirements of Preparations, Compilations, Reviews, and Audits
- The Audit Risk Model - Understanding Foundational Principles
- Internal Control Fundamentals - Satisfying Audit Requirements for Evaluating Design and Implementation
- Auditing Cash - Applying Basic Skills to the Starting Point of Any Audit
- Auditing PP&E, Including Leases under Topic 842 - Digesting the Risks of Improper Treatment of Tangible Long-Lived Assets
- Auditing Inventory - Performing Required Observations and Other Common Procedures
- Analytical Procedures - Comprehending Financial Statement Audit Fundamentals
- Audit Reporting Fundamentals - Introducing Core Concepts in the Audited Financial Statement Drafting and Issuance Process
- AICPAs Code of Professional Conduct - Exploring the Foundational Principles Underlying the CPA Profession as a Whole
- Accounting Update - Hot Topics for Preparing Current Period Financial Statements
- Auditing & Attest Update - Hot Topics for Current Period Audits and Other Attest Services
261 Reviews (1311 ratings)
Reviews
Karen Robbins
(Value Analyst at Independent)
I liked the format of the course and the jokes the Jennifer through in. The pace worked well and the supporting materials were helpful.
Anonymous
(FINANCIAL ANALYST)
This topic can be used for multiple types of fraud prevention. It does not only apply to accountants.
Anonymous
(SEC Reporting Manager)
Great content which is explained very well. Useful to people new to the auditing profession.
Scarlett Salazar
(Fraud Dispute & Resolution M.. at Army & Air Force Exchange Se..)
I enjoyed this course as it was very conversational, and I loved the corny jokes as a nice way to break up the pace. Example of conversational: the presenter mentions her husband is a CEO and his company was working to identify a variance in statements. It's little things like that in courses that humanize the presenter, and also give a very relatable real world view and application, versus courses that sound like someone is reading from a textbook.
The pace was nice, and the volume of the presenter was good as well.
Daniel BAYES
( at capcom)
Comprehensive course with balance between some real life examples and general explanation of policy. Instructor creates all of her classes to be interesting and relevant by focusing on the most important areas, also as a subject expert she can narrate freely without simply reading the slides, and also we get chapter-end riddles :))) Classes are more advanced than most on Illumeo, which I appreciate.
Anonymous
()
Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Carter Tate
( at JB Hunt Transportation)
As an ex-public accountant now working in industry, this course was an excellent refresher on the importance of professional skepticism. While it focused on the audit setting, it still held value to encourage all accountants to evaluate data, assumptions, and work product with skepticism to promote integrity in any work environment.
Anonymous
(Senior Accountant)
The CPA's obligations as they relate to fraud are far less defined than the technical expertise they obtain during school studies and field work, and this course does a good job of emphasizing that. Professional skepticism is less of a technical skill and more of a soft skill, and this course did a good job of distinguishing.
Cris Rivera
(Director of Finance at Durham Public Schools Foundation)
I enjoyed this course. The presenter was very clear and had a plesant delivery. She also had some cute brain breaks to lighten the load. Always good to get a refresher on the imporatnace of professional skepticism. Good examples, despite the WorldCom reference being old - there may be more updated references now.
Anonymous
(business consultant)
good useful material. effective and thorough presentation . good instructor videos. relevant material. good useful material. effective and thorough presentation . good instructor videos. relevant material.
good useful material. effective and thorough presentation . good instructor videos. relevant material.
Julia Hoffbauer
(Controller at The Melting Pot Restaurants Inc)
I liked the course on Professional Skepticism. The course went into enough detail to provide a good understanding of the topic. Jennifer Louis did a good job of discussing the material and using supporting examples. She did a good job of keeping it interesting and even inserting humor in between sections.
Margo Palmer
( at NA)
This course was well worth the time. Maintaining professional skepticism is obviously easier said than done. All CPAs (not only auditors, be also those dealing with tax clients and those working in industry) should practice maintaining a sense of skepticism. The result will always be a better work product.
Anonymous
(accountant)
Creating mindset for fraud and error learning objective was met. Good review of discussing traits of skeptical auditor. Good review in describing fraud and the examples are helpful. Good review discussing the auditor's responsibility for identifying and responding to fraud in a financial statement audit
Anonymous
(auditor)
The course is comprehensive, with a good balance between real-life examples and general policy explanations. The instructor makes the classes interesting and relevant by focusing on the most important areas. She is also a subject expert and can explain the material without just reading from the slides.
Anonymous
(Financial Analyst)
Great course on the basics of professional skepticism, an invaluable trait to have as a member of any engagement team. Even after transitioning into an industry position, this remains an area of heightened importance and this course has reaffirmed my commitment to high integrity.
Anonymous
(Consultant)
Engaging speaker. I enjoyed the real life examples and the brain teasers at the end of each section. This was a very informative course and the mixing in of discussion questions, pulse checks, examples and the case studies helped to solidify the concepts being presented.
bruce quayle
(accountant at Charter Communications)
loved this class. She was well prepared and had great knowledge of the subject discussed. this was my first course I followed with her and I will definitely be looking for more produced by her. I recommend to anyone interested in learning about fraud to take the course.
Anonymous
(N/A)
This was a very well-presented course. The instructor provided many examples for the topics covered. This enabled better comprehension of the material. The jokes were a nice added bonus! I will definitely take other courses taught by this instructor.
Anonymous
(Corporate Officer)
I liked that the instructor for the course presented the material in such an informative and accessible manner for others to understand. She provided excellent examples and analogies for participants to follow and truly grasp the explained concepts.
Joshua Knight
(Internal Audit Director at Alliance Health)
Great information in this training. I really appreciated the examples and how Jennifer walked through each one. I also liked the jokes at the end of each section. Exam question 13 is oddly worded though. I had trouble understanding what it says.
Michael kantor
(Staff Accountant at PGM Accounting LLC)
This is my first week of working in auditing ever, this helped me quite a bit. The mindset seems somewhat harder to teach but this does a good job of what kind of things to think of and then i just have to remind myself to be in that mindset.
Anonymous
(Internal Audit Manager)
Thank you for delivering this course. Good summary of professional skepticism in theory and practice. I would like to have more real world examples and what can the auditors do to respond to these examples. Thanks again and all the best.
Anonymous
()
An excellent presentation on the subject. It was detailed and well-ordered with tips, examples and case studies. Even though geared primarily towards auditors, good for others like those in fraud detection/prevention field.
Anonymous
(Senior Government Reimbursement Analyst)
This was a great review course of ethics. I liked the ease of the reading material and the flow of the course. Great refresher ethics and professional skepticism that we all must work by when taking part of engagements.
Anonymous
(Management Control Auditor)
As an auditor, it is important to to remain neutral and open mind as you seek to make decision based on available information. Decisions would depend on persuasiveness of the evidence. This has been a great reminder.
Anonymous
(Assurance Specialist)
Professional skepticism, an attitude that includes being alert and a questioning mind, is an essential part of our duties as an auditor. This brief course explained what professional skepticism is brilliantly.
Anonymous
(VP Government Compliance)
Good overview on professional skepticism and fraud. As companies look to maximize profits and meet shareholder demands the ability to examine audit evidence properly and with a level of skepticism is vital.
Anonymous
(Regulatory Auditor)
Jennifer presented the materials in an organized manner and it was easy to follow and follow. The pulse checks were helpful in applying the material and her explanations helped drive home key-take aways.
Lory Deoleo
(Senior Auditor at Novelis)
This course enhanced my understanding of professional skepticism. The instructor had very helpful examples to help make the concept more practical. This course was actually really smooth to follow through!
Anonymous
()
Great course for auditors and those in industry alike. Being in industry it is important to have the soft skills discussed to determine if mistakes are being made within an entity or by management.
Anonymous
(Senior Internal Auditor)
This was a good refresher on the topic of Professional Skepticism. Though an experienced auditor, I still learned some new things. I think it would also be a great course for new auditors to take.
Anonymous
()
The course is very informative and provides illustrative samples of fraud. It would be beneficial if the course would also provide the summary of results indicating the correct/incorrect answers.
Anonymous
(Chief Accounting Officer)
I thought that the conversation and teaching was very on point. Examples given were very realistic. The material was presented in a way that was holistic. Very easy to follow, great course.
Anonymous
()
Great overview of the aspects of financial statement audit related to identifying and detecting misstatements whether whether those misstatements are due to fraud or misrepresentation.
Anonymous
(CPA)
The course was informative and the material was laid out in a very organized, simple manner. A great deal of material is covered, but is summarized well and is easy to digest.
Anonymous
()
The material was organized in appropriate section. The speaker provided ample examples to explain the concepts of professional skepticism and fraud risk assessment by auditors.
Kevin Murray
(Business Partner - Strategic Projects at The Wesson Group)
This is a good course on recognizing or identifying fraud. The instructor does a great job of making the course interesting with the use of some real world examples of fraud.
Anonymous
(Staff)
I think that all people in accounting would benefit greatly from this course. I liked this course because it is a good reminder of what to look out for when auditing a client.
Connor McHugh
(Senior Accountant at Silicon Ranch Corporation)
solid overview on professional skepticism, appreciate that there is a continuous play option. The puns were actually pretty good. I'll look for more courses by this author.
Anonymous
(Internal Auditor)
Jennifer Louis is a very good instructor who provides useful example and common sense in her lessons. She is engaging and I found her course to be informative and useful.
Anonymous
()
The teacher uses nonverbal body language to highlight proper questioning when encaging professional skepticism. Included ideas for training junior accountants and staff.
Anonymous
(Assistant Controller)
Definitely one of the most important aspects of being a good auditor. If professional skepticism is not evident for an auditor, a proper audit will not be accomplished.
Joe Isaacs
(Unemployed at N/A)
Ms. Louis gave clear explanations and strong real examples of what fraud is and the required professional skepticism is. The course was well laid out and well presented.
Anonymous
()
I found this course to be a great refresher about professional skepticism. It's important to have reminders about ethics and skepticism. All course objectives were met.
KABASHI BASHIPA KALE
(Management Control Auditor at The Church of Jesus Christ of Latter-day..)
While investigating a case or any circumstance always ask questions which tick the mind. Skepticism is not about being judgmental or bias it all about being vigilant
Vladimir Tselykh
(ATS Manager at CNM LLP)
This is a really well-designed course that points to the key elements of professional skepticism and fraud. Really good real-world examples were provided and analyzed.
Anonymous
(None)
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Anonymous
(Director, Governance)
Excellent course - really enjoyed the Red Hot Chili Peppers joke and the fact that the course included real life examples. Overall enjoyed this course and the topic.
Anonymous
(Senior Cost Accountant)
It was great to have pulse checks throughout the course to discuss the concepts that were taught. This is a great course for auditors, both internal and external.
Anonymous
(Director of FInance)
This course was a good review of professional skepticism. The examples were good and the speaker added some humor to the subject. The speaker did a great job1
Anonymous
()
"I enjoyed this course a lot, great learning tools and it helped me a lot. I really appreciated the experience and I liked the method of presentation. Thanks!"
Sagar Bhatt
(General Accounting Manager at Inova)
This was a good course and I enjoyed it. I appreciated the real world examples. I believe auditors as well as management would benefit from taking this course.
James Chuang
(Compliance Officer at Silverton Casino Hotel)
Good overview of the importance of professional skepticism in finding fraud and error, as well as the significance of both and the difference between the two.
Anonymous
(Controller)
Detailed and clear explanations of the necessary mindset to find fraud and error. Examples in the evidence overview is broken down to an easy way of learning.
Anonymous
(Senior GL Accountant)
The course content was interesting and a good refresher on professional skepticism. The instructor walked through the materials thoroughly with good examples.
Jon Clegg
( at Becoming Athletic, LLC)
Ms. Louis did a great job of sharing the content in an effective and entertaining way. I appreciated the real-life examples and enjoyed the mental break puns.
Anonymous
(Systems and Procedures Analyst)
The Professional Skepticism-Creating a Mindset for Finding Fraud and Error course was beneficial, because of how serious fraud has become in the work place.
Anonymous
(Auditor II)
This course was well organized, and the delivery was good. The presenter provided real life examples of audit scenarios. I also liked the little jokes.
Scott MacDonald, CPA, MBA
View Instructor Profile
Test questions were a little hard to follow. Had to re-read multiple times to understand the actual questions. Suggest re-wording to make them clearer.
Anonymous
(Controller)
This course was a great mix of real world fraud examples and concrete information on how to have professional skepticism. The jokes were funny, too.
Anonymous
()
Great course that really gave me some good things to think about as I reflect on the controls environment and risk of fraud within my own organization.
Jessica Williams
( at Thrive Market)
The instructor was very engaging and did a great job of not just reading the slides on the page. Her additions were meaningful. I enjoyed this course!
Hermine Taylor
( at Hermine Taylor)
Truly an eye opener as to what is required from outside auditor's and why the ask for the evidence and supporting documents during the audit process.
Anonymous
(Contract specialist)
GREAT REVIEW. Wish management would were required to take courses like this. You would be shocked at the pressure exerted to meet random deadlines.
Anonymous
()
Course material was well explained - nice refresher of professional skepticism. No surprises - would be a decent course or new CPA's or auditors.
Anonymous
(Corporate Controller)
Ms Louis' presentation on this topic was so well done that it was easy to follow, stay engaged, and understand for the whole course. Well done!
Anonymous
()
Good introduction to professional skepticism, quality levels of audit evidence, and fraud. Overall, the examples were helpful and illustrative.
Anonymous
(Director)
Coming from public accounting, this course is a good refresher. The speaker is very knowledgeable and the the materials used are very helpful.
Mandy Wong
(VP, Corporate Controller at Mammoth Biosciences, Inc.)
Very informative course. Good overview of the auditor's responsibility for identifying and responding to fraud in a financial statement audit.
Elyse Perrett
( at Capitol Imaging)
This was a pretty self explanatory class and was fairly easy to answer the questions. Any auditor or manager could get the questions correct.
Anonymous
(Partner)
I believe that these fraud classes are much more valuable than the annual ethics classes that our state board mandates that we have annually.
Peter Dovey
(Assistant Controller at DLC Group)
I liked the straightforward nature of the course, reinforcing the auditor mindset. It was well presented and the questions were thoughtful.
Anonymous
()
A very useful and helpful refresher on how important professional skepticism. If something appears off you should follow your instincts.
Anonymous
(Accounting Manager)
This course was easy to take and the final exam was fair, but I didn't really learn anything from it. The content seemed pretty generic.
Anonymous
(CCR)
Excellent course on Professional Skepticism. Really put into perspective the role and importance of Professional Skepticism. Thank you!
Anonymous
(Franchisee)
I enjoyed this course as a refresher of how and why to maintain professional skepticism. The real world examples are always interesting.
Anonymous
(Finance Analyst)
This gives a good crash course on how and where to apply professional skepticism in your day to day work. Extremely useful for auditors!
Anonymous
(Sr. Controller)
I enjoyed the course and learned from your content. I learned some things that I will be able to put into practice in my organization.
Anonymous
(Consultant)
I liked the real world examples with succinct descriptions of the three pillars of fraud. Good to keep in front of mind as an auditor.
Anonymous
(Internal Auditor Manager)
Material were relevant to the objectives, well taught and easy to follow. Appreciated the fun questions at the end of the sections.
Anonymous
(Retired)
This course was well worth the time and effort to take it. Content was on point, instructor was engaging, and delivery was effective.
Andy Williams
(CFO at Foursight Capital)
Instructor was interesting and stayed engaging throughout. Good review of professional skepticism and fraud prevention and detection.
Anonymous
()
It was a good review of why auditors should use professional skepticism and not forget that you can't trust because people are nice.
Anonymous
(Audit Manager)
Great topic and examples given. This is an easy to follow course and well explained. Thank you and great job presenting the course.
Anonymous
(Senior Associate)
Whether in or out of public accounting, this topic remains key. I think the course did a great job of driving home the material.
Anonymous
()
I liked this course and the way it was presented, and found it to be very useful. I appreciated the real life examples of fraud.
Erica Claudin
(Director, Financial Reporting at Charter Communications)
i thought this was a solid course and i liked the real-world examples because it made the topic more interesting and tangible.
Salvador Ontiveros
(Regulatory Auditor at CBP - Customs & Border Protectio..)
Very interesting course. The instructor was very knowledgeable in the subject matter. I learned much more about this subject.
Raveendran Madappattu
View Instructor Profile
Excellent coverage with great examples of professional skepticism and maintaining it throughout audit engagements. Kudos!!!!!
Anonymous
(CPA)
I appreciated the real-life examples of fraud and would have enjoyed a more in-depth view of World Com's fraudulent reporting.
Anonymous
(Controller)
Excellent course by Jennifer here. It's always great to be reminded of the mindset you have to operate with to detect fraud.
Sandra Heelan
(CPA, CFE, MBA at None)
Great course relating to an attitude of professional skepticism and the need for it in detecting fraud. Easy to understand
Anonymous
(controller)
good overall review with succinct examples to illustrate the key issues. presented nicely and clearly so it is easy to grasp
Anonymous
()
This was a good discussion about professional skepticism. A good reminder to have an open mind and not make assumptions.
Anonymous
()
Great course for explaining and helping to establish a mindset for finding fraud and error. Plus it was fun to listen to.
Anonymous
(Advisor)
Great course, overall enjoyed the refresher on material I previously learned. Enjoyed that I was able to get 2.5 credits
Anonymous
(Auditor)
This course was good. There was a lot of good information I could use on the job. Specially persuasiveness of evidence.
Anonymous
()
Great course discussing information around fraud. Great for people with an auditing or soon to be auditing background.
Joshua Thomas
(Senior Auditor at CBP DHS GOV)
The course was great! It provided a number of things to consider when determining material misstatement due to fraud.
Anonymous
(California CPA)
taking this course is like reviewing what I had learned in my Master. it is good to refresh my knowledge afterall.
Anonymous
(-)
gOOD HIGH LEVEL OVERVIEW OF PROFESSIONAL SKEPTICISM. Practical questions and examples help renforce the concepts.
Anonymous
()
This was a great course and was very informative. It was a good refresher on the area of professional skepticism.
Anonymous
()
Good case study examples in this Professional Skepticism course and how auditors should be viewing risk of fraud.
Anonymous
()
The course provides interesting examples of fraud and explains the auditor's role in identifying fraud and error.
Anonymous
(AUDIT STAFF)
The instructor did a great job in explaining the concepts of professional skepticism , the training was worth it.
James Currin
(Staff Accountant at Wright Dunn)
She was very engaging and did not just read off her slides but what she said complemented the powerpoint slides.
Anonymous
(Chief Financial Officer)
Done well enjoyed the presentation. Much of what was presented was a review from my audit days with KPMG.
Christopher Koyama
( at Koyama)
straight forward refersher course on fraud professional skepticism auditors responsiblity and real life examples
Laura Stebelton
(Controller at AVL Growth Partners)
She is a great presenter and doesn't just read off the slides. She tries to make the presentation entertaining.
Kathleen Busk Varas
(Principal Financial Consultant at V Ventures Consulting)
Well articulated; took a lot of information and organized into easy to digest and understand learning pieces.
Anonymous
()
Remedial. I don't feel like I advanced via this content. Plus marks for ease of completion though, I suppose.
Anonymous
(Accountant)
Other than the real life examples at the end of the course, there was little new or interesting information.
Cynthia Lubin
(Principal at C Lubin CPA LLC)
I enjoyed the discussion. The explanations were clear. The examples were relatable. I chuckled at the jokes.
Anonymous
(Manager - Compliance and Risk Management)
I enjoyed this course. It was a good refresher of fraud basics as it relates to
professional skepticism.
Anonymous
()
The instructor is extremely knowledgeable, and content of this course was very interesting and informative.
Anonymous
(Retired)
Great real world examples given. I learned the most from that section. Very good presentation. Thank you.
Damon Houterman
(Managing Director at The Jim Pattison Group)
This course is a great review of Professional Skepticism - Creating a Mindset for Finding Fraud and Error
Matthew Vogler
(Finance Manager at Cisco Systems Inc.- FCRM)
This was a helpful course which used the allotted time effectively to meet the stated learning objectives
Anonymous
(Senior Internal Auditor)
The training course provided a good overview and reminder of questioning evidence provided by management
Maya Walker
(Global Controller at Fourth Enterprises)
Enjoyed the puns and examples. The instructor offers helpful insights
and perspectives on this topic.
Anonymous
(Director - Data Analytics, Sales and Pri..)
Good course overall, and a great reminder to keep always operate with a level of professional skepticism
Anonymous
()
This is a good course. I would recommend everyone in the world take this fantastic beauty of a course.
Anonymous
(Director for Temporal Affairs)
I really liked this course and felt that it provided a helpful introduction to professional skepticism.
Mi Young Kim
(Managing Director at Vine Consulting Limited)
It was good to remind what I learned before. The material provided was quite well organized for leaner.
Ben Caylor
(Internal Auditor at Rocket Companies)
Thorough and easy to understand. Materials were easy to access and the lessons matched the itinerary.
Anonymous
()
Great explanation and examples of professional skepticism. Enjoyed the case studies provided as well.
Anonymous
()
Good content and I recommend this course. Thanks!
Anonymous
(Senior Accountant)
Excellent course with great examples and real-world situations to demonstrate the course objectives.
Allison Tomko
(Senior Accounting Manager at OEConnection LLC)
I enjoyed this course and the material presented - great information & examples of real world fraud.
Kabanda Kabeya
(Management's Control Auditor at The Church of Jesus Christ of Latter-day..)
I liked the way the lesson is structured. The teacher is speaking too fast for non-native speakers.
Anonymous
(Reinsurance Accounting Manager)
Excellent course with great rationalization and examples of how to apply professional skepticism.
Anonymous
(Internal Auditor)
A good fraud overview course. Recommend for those with a beginner's level understanding of fraud.
Anonymous
(Accountant)
Good presentation, adequate real life examples. Examples of how to remain objective and skeptical.
James Faranda
(Auditor at CBP DHS GOV)
well done. Can't decide if I like or dislike the corny jokes at the end of a few of the segments
Anonymous
(Internal Auditor)
Great course covering professional skepticism thoroughly, a very important topic for any auditor!
Sam Grosoff
(Associate at RSM)
I thoroughly enjoyed this course and look forward to utilizing the information in my job today.
Anonymous
(Senior, SEC Reporting)
great review of the important of having a questioning mind in the accounting and finance field.
Anonymous
()
The course was good and engaging in nature. It has practical reminders to use in everyday work.
Anonymous
(-)
This is a good overview of risk assessment concepts. Thanks for a solid course on the subject.
Thomas Cooper
( at Thomas D Cooper)
Good course, presented in a manner which informed, however, didn't put the attendee to 'sleep'.
Anonymous
(Accountant)
I always enjoy catching up with fraud practices and how to stop them, so this was entertaining.
Anonymous
()
I thought the content was a good review of fraud and the importance of professional skepticism.
Anonymous
(Associate)
Good course - important topic and well-covered material. Thorough and provided good insights.
Thor Bendickson
(Principle at TRB Consulting)
Good practical advice, and pertinent examples, but especially loved the brain break jokes!...
Richard Thompson
(Senior Accountant at Charter Communications)
Comprehensive review of attitude necessary to conduct audits with an open, questioning mind.
Anonymous
()
Slides were easy to follow and presentation was done well - overall a nice refresher course.
Anonymous
()
Good course, thanks for putting it together. It is always good to keep these items in mind,
Raechel Mae Acain
(Auditor at HWA Alliance of CPA Firms)
The course was insightful and the speaker delivered her discussion clearly and with mastery.
Anonymous
(Senior Internal Auditor)
This course was refreshing. The instructor was effective in presenting the course matrials.
Anonymous
()
Jennifer Louis is a very good teacher and communicator. I really enjoyed listening to her.
Chris Smith
(Auditor III at TVA OIG)
Pretty good. Definitely would take this for understanding the ins and outs of the process.
Anonymous
(OWNER)
It is a well covered material and lucidly presented. Real life examples of fraud are bonus.
Anonymous
()
fun class, very interesting, i enjoyed it. I like taking classes about audit and accounting
Anonymous
(Investment Accounting Bureau Chief)
This course provides excellent insights into a healthy level of professional skepticism.
Anonymous
(System Procedure Analyst)
Need to have an understanding of all procedures pertaining to fraud in the auditing fields
Anonymous
(Consultant)
It would be nice to think we live in a world without fraud but that is wishful thinking.
Rui Liu
(Accountant at Amber AI limited)
I like the case studies and real world cases, which are clearer to explain the theories.
Anonymous
(Senior Director Internal Audit)
Good review of responsibilities regarding fraud for auditors at all levels of seniority.
Anonymous
(Accounting Manager)
This course serves as a good reminder prior to an audit engagement for all participants.
Anonymous
(Financial Controls & Complia..)
Great review of professional skepticism. Enjoyed the incorporation of real-world cases.
Anonymous
(Retired)
This course is excellent for new auditors and a great refresher for seasoned auditors.
Anonymous
()
This was a helpful overview of professional skepticism and its application. Thank you.
Anonymous
(Cpa)
Good course to take good speaker enjoy the goofy puns. Questions are straight forward.
Anonymous
(Senior Auditor)
Another excellent, high-level, course for foundational awareness of an important area.
Anonymous
()
Interesting course explaining fraud and mistakes. Can use more animation like in films
Marc Nakashian
( at iconectiv)
This was interesting, reminded me of my first job out of college with internal audit.
Kirk Valencia
(Business Administrator at Denver Church of Christ)
A well-rounded presentation on the subject bolstered with solid real-life scenarios.
Anonymous
(Controller)
Pretty good, conversational discussion. Great if you need a break from calculations.
Anonymous
(Assistant Controller)
Thoughtful presentation with helpful examples. Thank you for providing this course.
Anonymous
(Director)
Well organized, easy to navigate, interesting real world examples. Highly recommend.
Anonymous
()
Interesting real world examples and helpful discussion of potential areas of fraud.
Anonymous
(Senior Auditor)
Great course to refresh my knowledge on the details around professional skepticism
Anonymous
(Intern)
I liked the depth and real-world examples that were provided throughout the course.
Sophia Kasozi
(- at City of Edmonton)
Very clear and well explained concepts that can be applied right away to our work.
Maxwell Hassenstein
( at NeoGenomics)
Materials were organized in the slides well and the content was easily understood.
Alejandro Mattiuzzo
( at IBT)
Good breakdown of professional skepticism and how it applies to audit engagements.
Sean Searley
(Finance at WoodRiver Energy LLC)
Always an important refresh, especially around year end audit and reporting time.
Anonymous
()
Great course. Enjoyed it. Overall pace was good and information was informative.
Anonymous
(Director, Data and Information Services)
Clear voice, clear subject, clearly knowledgeable speaker with some good puns too
Anonymous
(Controller)
Though I am not directly involved in audit, this is a lesson for every controller
Anonymous
(SVP Corp Compliance & Accounting)
Really informative course. Directly applicable to my day to day responsibilities.
Anonymous
(Finance Manager)
Great course - I would recommend this course to anyone interested in this topic.
Anonymous
(Director)
instructor is great, very useful content; material is useful for day-to-day jobs.
Anonymous
(Internal Auditor)
Nothing to add for this course. Course is what I was thinking it would be like.
Anonymous
()
she was funny on a topic that can be very dry. pleasant enough voice to listen.
Rich Canote
(Consulting CFO at Engine Room)
Informative course. The jokes while I appreciate the intent were a bit corny.
Anonymous
(Senior Revenue Accountant)
Great course! Loved the jokes at the end of each video, kept it entertaining!
Emily Burr
(Compliance Manager at Cisco Systems Inc.- FCRM)
Course reinforces the an auditors duties related to professional skepticism.
Kinsey Marker
( at United Talent Agency)
Great, informative course on the basics of professional skepticism and fraud.
Anonymous
(Controller)
Provides a great reminder that we should always use professional skepticism.
Lorene Johnson
( at SeaOne Holdings)
Good content and presentation, appreciate the dad jokes randomly tossed in.
Anonymous
(Manager Audit)
Great information, but some of the sections repeated things or were lengthy.
Anonymous
()
A good refresher on the need for and importance of professional skepticism.
Anonymous
(Senior Auditor)
Review was a good overview of Professional Skepticism with helpful examples.
Paul Krieg
(Head of FP&A at Computershare)
Very sensible approach to the underlying issue. Helpful and good level set
Anonymous
(Accountant)
Great course, clear and concise, would recommend others to take this course
Anonymous
()
The information in this course was presented in a clear and consice manner.
Anonymous
(Director)
nofreeadsfrommenofreeadsfrommenofreeadsfrommenofreeadsfrommenofreeadsfromme
Anonymous
(Staff Accountant)
This course was informative and a good review of professional skepticism.
Matthew Sloan
( at DB USA)
it was kind of hard to find some answers in there, but it was pretty good.
Michael Reles
( at US Department of Transportation)
This chec the boxes. good and concise discussion of fraud and prof skept
Anonymous
(CPA)
Good review of what professional skepticism is and how to exercise it.
Sean Flynn
(Accounting Manager at Rosemawr Management)
Good course on maintiaining professional skepticism throughout an audit.
Anonymous
(Client Service Executive)
Great course to study! meaningful and informative.I love it! Thank you.
Stephanie Forren
( at UTMB)
I enjoyed the case studies & real life examples presented in the course.
Christopher Hole
(Director of Internal Audit at Roseburg Forest Products)
Good overview, particularly the part about persuasiveness of evidence.
Muhammad Baig
(Managing Director at N/A)
Well-balanced description of various concepts pertaining to the topic.
Anonymous
(Director Net Revenue)
Good content - instructor was thorough and provided good case studies
Anonymous
(Finance)
Great contents. It showed all the important points what to look for!
Sarah Anchecta
(ACM Accountant at Houton Methodist)
Jennifer was engaging and informative, highly recommend this course!
Anonymous
(Accountant)
This course was great and very thorough. Lots of useful information.
Anonymous
()
Solid review of professional skepticism with good real work examples
Anonymous
(Accounts Receivable Clerk)
Very interesting and complete course, exited to learn more about it.
Anonymous
(Controller)
Mostly common sense - not sure why they make us write 50 characters
Anonymous
(Controller)
Good review to keep me on my toes as we enter another audit season.
Anonymous
(Internal Auditor)
It is difficult to disagree with the facts and methods presented.
Tyler Ellens
(Staff Acountant at Evenhouse & Co. P.C.)
Great explanation of information and good examples of application
Anonymous
(Vice President)
Course was great. I enjoyed all the learnings and the final exam.
Patty Holley
( at HOLLEY FINANCIAL)
good info, have to write more to get score, have to keep writing
Anonymous
()
Great class! I'm not an auditor but I could follow this easily.
Anonymous
()
The material is very logical and replenishes my understanding.
Anonymous
()
This course was a great refresher, easy to follow and understand
Anonymous
(SVP)
Good and clear content - easy to follow with relevant examples.
Anonymous
(Senior FP&A Analyst)
Great course. Clear outline in pages provided. Would recommend
Anonymous
()
good informative course. Lecture was clear and easy to follow.
Anonymous
(Director)
good training, lots of reminder about professional skepticism.
Anonymous
(Director)
Very useful refresher on maintaining professional skepticism.
Anonymous
(Financial Reporting)
Information and presentation was well laid out and organized.
Anonymous
(staff accountant)
super simple to understand, covers all the basic for auditors
Robert Read
( at Thompson Law LLP)
Good refresher course. The instructor was clear and precise.
Anonymous
(-)
Enjoyed the class, presenter, and real life fraud examples.
Anonymous
()
Instructor is very nice and keeps the discussion interesting
Anonymous
(Manager)
Good materials covering lot of contents with great examples.
Anonymous
(AVP Accounting Information Systems)
Information was presented clearly and was very Informative.
Anonymous
(Head of Internal Audit)
A well organized presentation of this very important topic.
Oksana Sofron
(Accountant at none)
Great topic and great test questions. Effective presenter.
Anonymous
()
very well structured course, easy to understand and follow.
Anonymous
()
This course was well presented and explained concepts well.
Anonymous
(Executive Director)
Good course thank you for providing it. I learned a lot.
Anonymous
()
The course was a good refresher on maintaining skepticism
Anonymous
(Manager)
Good content and sufficient detail.
Enjoyed this course!
Anonymous
()
wow what a course! so good! Loved everything about it!
Anonymous
()
........................................................
Angela Storozuk
(Accounting Manger at Rexel USA)
Very thorough and good to see the auditor's perspective.
Anonymous
(Finance Director)
Great course to explain what is professional skepticism
Anonymous
()
Helpful course for guiding thinking of new audit staff.
Inna Shmukler
(Controller at Fornetix LLC)
Very informative course. Well organized and presented.
Anonymous
(Senior Revenue Manager)
I enjoyed this course, and I found it very informative
Debbie Banks
( at Banks Accountancy LLC)
Good course. The real life examples are very helpful.
Anonymous
()
Great course and the presenter is very knowledgeable
Anonymous
(Finance Manager)
Great real life examples used throughout the course.
Reynaldo Saclolo
(Senior Auditor at California Milk Market Administrator Off..)
The online Class was easy to follow and informative.
Anonymous
(Staff Accountant - Assurance)
The course was very helpful for first year auditors.
Anonymous
(Director Marketing Strategy)
Great overview of Fraud and auditor responsibility.
Anonymous
(Sr Accountant)
Loved the examples provided throughout the course.
Jennifer Rowland
(CFO at Pellucere Technologies)
good class, like the sections on actual fraud cases
Anonymous
(CPA)
good course. I would recommend and pace was good.
rodrick lawlor
(FD at CBP - Customs & Border Protectio..)
Great course. Streamlined and efficient in design.
Brenda Powers
(Financial Specialist at ALDOT)
I like the Examples, Pulse Checks, and the humor.
joseph keating
( at Hingham Municipal Lighting Plant)
very good course well structured and good examples
Anonymous
(IT Advisory Snr. Associate)
A great course on fraud detection for all levels.
Prerequisites
Course Complexity: Foundational
No Advanced Preparation or Prerequisites are needed for this course.
Designed For: Professionals who perform audits or attest services.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Jennifer LouisCPA, President of Emergent Solutions Group LLC
About Illumeo
Platform
Resources
Contact Us
- Email: info@illumeo.com
- Phone: 408-400-3993
- Adress: 1608 W Campbell
- Av #221, Campbell, CA 95008
© 2025 Illumeo, Inc.