Jaime Schantz, a manager at the public accounting firm, Brown Hardy LLP, is a strong believer in…

Jaime Schantz, a manager at the public accounting firm, Brown Hardy LLP, is a strong believer in mentoring her staff. She has brought her audit team together to talk about the importance of professional skepticism. As part of her presentation, Jaime reviews the material in the CPA Canada Handbook – Assurance that is concerned with professional skepticism and discusses the concerns that the Canadian Public Accountability Board (CPAB) has expressed about the level of professional skepticism its staff had observed in conducting their annual inspections of accounting firms.
Jaime Schantz, a manager at the public accounting firm, Brown Hardy LLP, is a strong believer in mentoring her staff. She has brought her audit team together to talk about the importance of professional skepticism. As part of her presentation, Jaime reviews the material in the CPA Canada Handbook – Assurance that is concerned with professional skepticism and discusses the concerns that the Canadian Public Accountability Board (CPAB) has expressed about the level of professional skepticism its staff had observed in conducting their annual inspections of accounting firms. She mentions the recently released CPA Canada/Institute of Chartered Accountants Australia paper entitled Practical Ways to Improve the Exercise and Documentation of Professional Skepticism in an ISA Audit and its discussion of documenting the application of professional scepticism. After a discussion by those in attendance, Jaime asks each staff member to describe how they might document the application of professional skepticism they would apply in discussing the collectability of overdue accounts receivable with the accounts receivable supervisor.Question?
How would you document the application of professional skepticism you would apply in discussing the collectability of overdue accounts receivable with appropriate member(s) of a company's staff?