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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
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Professional Skepticism –Case Studies in Identifying Material Fraud and ErrorCOURSE ID: PSFE
DESCRIPTION

Having a questioning mind, and appropriately challenging evidence that supports the propriety of transactions and events. This course will provide “real-life” illustrations of the critical role that professional skepticism plays in uncovering fraud, error and illegal acts. (2-4 hour CPE hours)

DESIGNED FOR: Public accountants, industry accountants, internal auditors and others that need to monitor whether professional skepticism is being properly appliedFIELD OF STUDY: AuditingLEVEL: BasicPREREQUISITES: NoneCOURSE PRODUCER: Business Learning InstituteCREDITS: 4.0OBJECTIVES:
  • Describe professional skepticism and the important role it plays in audits, reviews and other attest services
  • Explain how professional skepticism may lead to detection of fraud, errors and illegal acts
  • Discuss “real-life” scenarios in which professional skepticism was not properly applied by external accountants
HIGHLIGHTS:

* Why professional skepticism is so important to detecting material fraud or error
* What are an external accountant’s responsibilities for fraud, error and illegal acts in SSARS, SAS, and SSAE engagements
* Illustrative examples of challenging the persuasiveness of evidence supporting the propriety of transactions and events

Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
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