Professional Skepticism
2.00 Credits
Member Price $89
Non-Member Price $109
Overview
To believe or disbelieve … that is the question often faced by CPAs in public accounting and by accountants and financial professionals in business and industry. This workshop addresses the mindset of professional skepticism that is often required in a variety of settings. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Highlights
- The Professional Skepticism "Mind Set"
- Recent Pronouncements
- Professional Skepticism as Diligence
- Cases and Controversies
- Conclusion
Prerequisites
None
Designed For
All accounting professionals.
Objectives
- Understand how professional skepticism applies to both accounting and professional ethics.
- Explain the perspectives, purposes and content of authoritative pronouncements regarding professional skepticism on the part of auditors.
- Identify areas of accountants' dependence on management assertions, including areas where professional skepticism may require corroboration.
- Appreciate the need to find a balance between belief and disbelief in response to management assertions.
Preparation
None
Leader(s):
Leader Bios
Albert Spalding, ACPEN Business Professionals Network
Dr. Albert Spalding is on the accounting faculty of the Mike Ilitch School of Business, where he teaches in the Master of Science in Accounting and MBA programs. Bert Spalding in an attorney-CPA and holds graduate degrees in business, law, psychology, philosophy and theology. He also holds the CFF (Certified in Financial Forensics) credential from the AICPA. His seminars and webinars are known for their emphasis on real world cases involving accountants who are faced with ethical and technical conflicts and dilemmas. Professor Spalding has authored several books and dozens of articles on ethics as well as on tax, forensic, fiduciary and financial accounting topics.
Non-Member Price $109
Member Price $89