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.

Topics Covered:

1. Professional skepticism and existing CPA standards

2. Six traits of the skeptical professional mind

3. Automation bias and other AI-related cognitive biases

4. Evidence and verification rules for AI outputs

5. Practical questioning and challenge techniques

6. Vendor claims, benchmarks, and AI due diligence

7. Review, documentation, accountability, and skeptical firm culture