KPMG LLP, one of the four largest international public
accounting firms, launched an initiative in 2009 to enhance the professional
judgment and professional skepticism of its people and teams. KPMG collaborated
with two professors at Brigham Young University, Professors Steve Glover and
Doug Prawitt, to emphasize these skills in its training. The result of this
effort is refreshed professional judgment content throughout KPMG's audit
training curriculum for all levels of audit professionals.
KPMG took the additional step of sharing and leveraging its
professional judgment training content to create, again in collaboration with
Brigham Young University Professors Glover and Prawitt, a monograph to help
students accelerate the development of their professional judgment while still
in college. The previously-posted monograph is titled Elevating
Professional Judgment in Auditing and Accounting: The KPMG Professional
Judgment Framework.
The monograph is only available in electronic form, with
live Internet links and audio files embedded. In addition, there are video
files and an instructor’s manual available separately to professors who
register on KPMG University Connection. To learn more, see the 2013 Summary
of the KPMG Professional Judgment Framework— Understanding and DevelopingProfessional Judgment in Auditing and Accounting, available online.
