Professional Skepticism for the Public Accountant

Instructor

Dr. Chris
Harper

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.

Learning Objectives

Explain the benefits of professional skepticism
Understand 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

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

CPE Credits Available

1 CPE

1: Auditing

Things to Know About This Course

Course Level

Basic

Professional Area of Focus

Auditing

Advanced Preparation

None

Intended Audience

CPAs in public practice, members in industry, and any other professionals who want to evaluate and augment their level of professional skepticism

Provider

ACPEN