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New Staff: Core Concepts - Introduction to Professional Skepticism
CPE Self-study

New Staff: Core Concepts - Introduction to Professional Skepticism

Begin your journey to a skeptical mindset.

$89 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Auditing

Level

Intermediate

CPE Credits

1.5

Author(s)

Lynford Graham, Tom Noce

Availability

1 year

Product Number

ASE1C22SSO

 View  
 Business & partner 
Product Details

This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - New Staff: Core Concepts.

As a member of the audit profession, you play a vital role in applying a skeptical mindset to the work you perform. Professional skepticism is important, foundational, and critical — without it, we have not performed a proper audit.

Learn to strike a delicate balance.

In this CPE self-study course, you will learn to identify a mindset of professional skepticism in yourself and others and know how to exercise it appropriately. Learn to strike a delicate balance between providing objective and independent service, while maintaining a good relationship with the company being audited, specifically the company's management and board of directors.

You'll also delve into questions about a professional mindset through an illustrative case study.

Who Will Benefit
  • Recently onboarded staff
  • First-year staff
  • Firms that want consistent training and level setting
Key Topics
  • The link between professional skepticism and professional judgment
  • Impediments to professional skepticism
  • Promoting professional skepticism in firm quality control systems
  • How is the profession responding?
Learning Outcomes
  • Recognize how to minimize unconscious bias that may affect an auditor's professional skepticism.
  • Recognize actions taken by the profession, firms, and others to enhance the exercise of professional skepticism.
Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Auditing
Level
Intermediate
Prerequisites
None
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$109.00
AICPA Members
Online
$89.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Lynford Graham
CPA, Ph.D., CFE
Lynford Graham, CPA, Ph.D., CFE is a CPA with more than 35 years of audit practice and policy development experience. He is a visiting professor of accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA and a past member of the Auditing Standards Board. He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. He is also the chair of the Auditing Revenue Task Force for the AICPA Guide on Revenue Recognition. He was a partner and National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an associate professor at Rutgers University. Before Rutgers, he was a national accounting and SEC consulting partner at Coopers & Lybrand, responsible for technical issues research, auditing research, and sampling. A Certified Fraud Examiner, in 2002, he received the Distinguished Service Award from the auditing section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of Accountants' Handbook, 12th Edition (Wiley, 2012) and Internal Control: Audit and Compliance (Wiley, 2015).
Tom Noce
CPA, CFE
Tom Noce, CPA, CFE is a CPA licensed in California and New Jersey with over 37 years of experience in the field of public accounting, including eight years as a partner in a midsized firm. He is a graduate of Rutgers University. Tom began his independent practice in September 2003. His primary industry focus is in audit, accounting, and taxation services for construction and real estate clients. Tom is also a Certified Fraud Examiner and provides fraud prevention and detection, forensic accounting services, and litigation support to clients in a number of industries. As an experienced author, instructor, and lecturer, Tom writes and teaches continuing professional education for CPAs. He chaired the 1st and 2nd Annual Fraud Conferences and 1999 and 2000 Audit and Accounting Conferences, sponsored by the California CPA Education Foundation. Since 1999, he has authored and presented more than 15 courses for the California CPA Education Foundation, the AICPA, and other providers. Tom was honored with the California CPA Education Foundation’s Award for Instructor Excellence in 2004 & 2010. Tom lives and practices in Palm Springs, California. He is an accomplished woodworker and enjoys spending his spare time in his workshop.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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New Staff: Core Concepts - Introduction to Professional Skepticism
Select from the following options:
Online
$109.00
Nonmember Price
$109.00
Price excluding sales tax
$109.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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