Professional Skepticism for the Public Accountant

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

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