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4.0 Credits

Review real-life illustrations of the critical role that professional skepticism plays in uncovering fraud, error and illegal acts.


Upon completion of this course participants will be able to:

  • 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


Please select the appropriate session or option below to continue with your online purchase

Friday, October 29, 2021

General Sessions