Critical Thinking and Skepticism in AI-Augmented CPA Work

This course provides a concise overview of critical thinking and professional skepticism in AI-augmented CPA work. As artificial intelligence increasingly performs drafting, analysis, calculation, research, and other preparation tasks, CPAs are shifting toward higher-value roles involving review, verification, challenge, and professional judgment. Participants will examine professional standards, human cognitive biases, AI failure modes, evidence requirements, questioning techniques, vendor claims, documentation practices, and firm-level controls. The course emphasizes a central principle: AI output should be treated as an unverified claim requiring appropriate human challenge before professional reliance.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objectives

After attending this presentation, you will be able to...

• Explain how professional skepticism applies to AI-augmented CPA work
  
• Identify cognitive biases and AI failure modes that can impair professional judgment
  
• Analyze AI-generated outputs using appropriate evidence and reliability principles
  
• Apply questioning techniques to challenge AI conclusions, assumptions, citations, and calculations
  
• Evaluate vendor claims, benchmarks, and AI system performance with appropriate skepticism
  
• Design risk-based verification and documentation procedures for AI-assisted work
  
• Develop practices that strengthen skepticism, accountability, and professional judgment within CPA firms

Highlights

The major topics that will be covered in this course include:

• Professional skepticism and existing CPA standards
• Six traits of the skeptical professional mind
  
• Automation bias and other AI-related cognitive biases
  
• Evidence and verification rules for AI outputs
  
• Practical questioning and challenge techniques
  
• Vendor claims, benchmarks, and AI due diligence
  
• Review, documentation, accountability, and skeptical firm culture

Who Will Benefit

This course is designed for CPAs, auditors, tax professionals, accountants, controllers, finance leaders, and firm managers who use or oversee AI-assisted professional work and need to strengthen verification, judgment, and accountability.

Credits