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. In fact, a skeptical mindset offers benefits to both public accountants and those who work in industry. This course provides specific examples of professional skepticism while suggesting best practices. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
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
Major Topics
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
