Self-Study

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

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.

Objectives

  • Understand what it means to be a professional
  • Recognize courteous, conscientious and businesslike behaviors
  • Understand the importance of character, integrity and serving the public interest
  • Recognize the importance of 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

Additional Information

Designed For

Accountants new to the profession or new to auditing

Vendor

Surgent

Advanced Preparation

None

Prerequisite

None

Field of Study

Ethics

Course Number

17A1M1-WC

Level of Knowledge

Basic

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