2024 Professional Skepticism for the Public Accountant
Registration is Open
CPE PowerPass Users
Overview:
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.
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
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