Professional Skepticism for the Public Accountant

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.

Highlights

	
• 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

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

Designed For

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