Accountants are expected to demonstrate a questioning mindset. While such professional skepticism is an obvious requirement for assurance engagements, it is applicable elsewhere in the practice of public accounting.
DESIGNED FOR
CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism.
BENEFITS
After attending this presentation, you will be able to...
- Recognize the benefits of professional skepticism
- Identify AICPA requirements for professional skepticism
- Identify ways to enhance skepticism in your professional endeavors
- Associate skepticism principles with a variety of professional accounting services
HIGHLIGHTS
The major topics covered in this course include:
- Self-evaluation of skepticism
- Requirements set forth by the AICPA Code of Professional Conduct
- Risk assessment
- Analytical procedures
- Advice for cultivating your professionally skeptical mindset
COURSE LEVEL
Basic
PREREQUISITES
None
ADVANCE PREPARATION
None