Audit Smarter: Cognitive Skills, Bias & AI in Professional Judgment

Overview

Are you ready to excel in the Certified Public Accountant (CPA) exam and advance your career in accounting? This course will provide you with the essential tools and knowledge needed to succeed in this demanding examination. You will explore the key components of the CPA exam, including its structure, sections, and time allocations. Additionally, you will learn effective exam preparation strategies and techniques to overcome exam anxiety. The course will also cover strategies for mastering complex topics, test-taking approaches, and actionable takeaways that will enhance your confidence and readiness. By the end of this course, you will be well-equipped to tackle the challenges of the CPA exam and take significant steps toward achieving your professional goals in accounting.

Highlights

Prerequisites

Work experience in auditing, or an introductory course in auditing.

Objectives

• Identify key cognitive processes'such as metacognition, reactivity, and situational awareness'that influence audit judgment and decision-making under pressure.
• Recognize how stress, time constraints, and information overload impair judgment quality and increase the risk of errors and ethical missteps.
• Distinguish between human cognition and AI capabilities to evaluate appropriate reliance on technology in audit judgment and decision-making.
• Recall practical strategies for improving situational awareness and critical thinking, including perspective-taking and engagement with underlying source data.

Preparation

None.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.