Dollar Tree – Professional Skepticism

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.

Learning Objectives
  • 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
Major Topics
  • 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
Provider
Business Learning Institute
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
T Shaped Professional Strategic and Critical Thinking
CPE Field of Study
Auditing
2.0
Who Should Attend

Public accountants, industry accountants, internal auditors and others that need to monitor whether professional skepticism is being properly applied

Instructor(s)
Jennifer Louis
Prerequisites

None

Register Now
When
Apr 23, 2020
1:00 pm - 2:40 pm EDT
Location
TBD
Total CPE Credits
2.0
Format
In-Person
Instructor
Jennifer Louis

Register for this Event

Dollar Tree – Professional Skepticism


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