2024 MSCPA Annual Convention: Details

2024 Professional Skepticism for the Public Accountant

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Friday, December 20, 2024 @ 10:00am 11:00am
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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.

Prerequisites

None

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

Preparation

None

Credits

Category Amount
Accounting&Auditing 1.00