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    The Importance of Exercising Professional Skepticism

    Publication In accordance with AU-C section 200, the auditor should maintain professional skepticism throughout the audit, recognizing the possibility that a material misstatement due to fraud could exist, notwithstanding the auditor’s past experience of the honesty and integrity of the entity...
    Published on March 21, 2014

    Financial Reporting Center News and Newsletter Archive

    Article Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
    Published on May 20, 2014

    Professional Judgment

    Article Auditors must use their experience and professional judgment at all times in order to properly conduct high-quality audits. The AICPA has gathered information on various professional judgment frameworks
    Published on February 22, 2013

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