Professional Skepticism (C49452)


Cancellation Policy

Please note that this webinar Is from a third party vendor, CPA Crossings. We strongly recommend registering no later than one-hour before the webinar begins. Please contact CPA Crossings webinar hotline if you do Not receive your webinar invitation via email within five minutes after registering:  877-370-2220 ext. 1. Thank you.

Date(s):

03/09/2021

Registration Open:

12:00 AM - 10:30 AM

Time:

10:30 AM - 12:30 PM

Facility:

 Online

Meeting Type:

Webinars

CPE Credit:

2.00

Field(s) Of Study:

Regulatory Ethics (2.00)

Level of Knowledge:

Basic

Price:

Member: $79.00
Nonmember: $99.00

Individual Discounts:

Not Available

Overview

  • Define professional skepticism as it applies to audits of financial statements.
  • Explain the perspectives, purposes and content of authoritative pronouncements regarding professional skepticism on the part of auditors.
  • Identify areas of auditor dependence on management assertions, where professional skepticism may require corroboration.
  • Suggest audit techniques, tactics and types of evidence that can serve to corroborate management assertions.

Highlights

  • SAS 99 and the original notion of professional skepticism
  • Management representations to auditors: finding a balance between gullibility and cynicism
  • The practical considerations of professional skepticism
  • Case study involving questions about auditor's professional skepticism

Speaker(s)

Prerequisites

None