Description

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.

Presented by Chris Harper, CPA

Target Audience

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

Course 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

Subjects

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