February 20, 2023


Webinar


2 Total CPE Credits

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Professional Skepticism

Learning Objectives

  • 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.

Major Topics

  • The Professional Skepticism "Mind Set"
  • Recent Pronouncements
  • Professional Skepticism as Diligence
  • Cases and Controversies
  • Conclusion

CPE Credits Available

2
Total CPE
2
Ethics

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

All accounting professionals.

Provider

CPA Crossings

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