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.
Learning 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
