2024 Professional Skepticism for the Public Accountant

Monday, January 27, 2025
Webcast or Webinar, Online
5:00 PM - 6:00 PM (opens at 4:30 PM) EST
1Credits
Accounting and Auditing

Registration is Open

Members
$39.00 Regular Price
Non-Members
$59.00 Regular Price

CPE PowerPass Users

Click the "Apply PowerPass" button to use your PowerPass for the applicable course below.
$20.00 Members / $28.00 Non-Members
Course Type: Webcast
Course Code: 24/AC088373
Level: Basic
Vendor: ACPEN
Field of Study: Auditing

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

Designed For:

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

Prerequisites:

None