Surgent's Transitioning to the Professional World (Audit Skills Training - Level 1) (A1M1)

Description

New accountants must seamlessly transition to a profession that relies heavily on conformance with technical and ethical standards. It is critical for CPAs to seek to serve the public interest with a strong sense of character, integrity, competence, and due professional care. In addition, CPAs must appropriately safeguard any threats to independence and objectivity.

Highlights

• The AICPA Code of Professional Conduct
• The Conceptual Framework for Independence
• Safeguarding independence when performing both attest and non-attest services
• Real-life difficult scenarios and ethical dilemmas commonly faced by new professionals

Objectives

• Describe what it means to be a professional
• Discuss courteous, conscientious, and businesslike behaviors
• Explain the importance of character, integrity, and serving the public interest
• Describe the importance of independence and objectivity

Designed For

Accountants new to the profession or new to auditing