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AICPA Not-for-Profit Industry Conference 2021

NOT2158 - See No Evil, Hear No Evil, Speak No Evil - Professional Skepticism!

Jun 9, 2021 12:50pm ‐ Jun 9, 2021 2:05pm

Standard: $49.00


Professional skepticism is a cornerstone to a well planned and conducted audit, yet many professionals find themselves caught in the threat of familiarity; particularly as we have been operating in a "new normal" these past 18 months. This session will explore what it takes to remain professionally skeptical and help teams identify threats.

Learning Objectives:
  • Identify threats to professional due care and exercising professional judgment that arise
  • Analyze case examples of what "right" looks like when professional skepticism was employed and what "wrong" looks like when threats intervened and guided decision making
  • Understand how the change in work environment and technology has impacted threats and opportunities


  • Jennifer Hoffman, CPA, National Not-for-Profit Audit Leader, Grant Thornton LLP
  • Dennis Morrone, CPA, National Managing Partner -Not-for-Profit Industry Practices, Grant Thornton LLP
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