To believe or disbelieve ..
All accounting professionals.
- Understand how professional skepticism applies to both accounting and professional ethics.
- Explain the perspectives, purposes and content of authoritative pronouncements regarding professional skepticism on the part of auditors.
- Identify areas of accountants' dependence on management assertions, including areas where professional skepticism may require corroboration.
- Appreciate the need to find a balance between belief and disbelief in response to management assertions.
- The Professional Skepticism “Mind Set”
- Recent Pronouncements
- Professional Skepticism as Diligence
- Cases and Controversies