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Professional Skepticism Webinar

CPE

When
Oct. 17
2:00 - 4:00 p.m.

CPE Credits
2-Ethics

Details

 Pricing

PICPA Member: $79 | Nonmember: $104


 More Information

Course No.
MIASPSW2
Level
Basic
Prerequisites
None
Note
This webinar is hosted by PICPA's partner, CPA Crossings, LLC. After registering, you will receive an email from messenger@webex.com with the log-in information.

Description

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.

Learning 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.

Highlights

  • The Professional Skepticism “Mind Set”
  • Recent Pronouncements
  • Professional Skepticism as Diligence
  • Cases and Controversies
  • Conclusion


Speaker(s)

Albert Spalding

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.

 


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