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National Advanced Accounting and Auditing Technical Symposium 2016


03 - Who Is Skeptical About Skepticism?


Jul 21, 2016 11:10am ‐ Jul 21, 2016 12:00pm

Description

This session will discuss the importance of skepticism, remind auditors what is expected of them in the area of professional skepticism and describe some activities at the IAASB on the topic. This highly interactive session will review academic research on professional skepticism. Participants will:
• Gain an understanding of current IAASB activities on professional skepticism and the direction in which the board is heading
• Become aware of academic research and developments in this area
• Identify their score on a professional skepticism scale and review areas where skepticism might be improved

Speaker(s):

  • Steven M. Glover, CPA, PhD, Associate Dean, Marriott School of Management, Brigham Young University
  • Lynford E. Graham, CPA, PhD, CFE, CIDA, Visiting Professor, Bentley University

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