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Junior accountant learning professional skepticism by reviewing AI-generated accounting workpaper with CPA manager guidance
06 Jul

Professional Skepticism Training for Junior Accountants: How CPA Firms Teach Staff to Question the Work

Onboarding & Training

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: July 2026  |  14-minute read TL;DR — The Short Answer Professional skepticism training for junior accountants teaches staff to question the work, not just complete the task. Junior accountants do not magically develop judgment after enough busy

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