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ACCT/495 ACCT495 ACCT 495 Week 1 Assignment 2

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ACCT 495 Week 1 Assignment 2 Professional Skepticism To assess your ability to evaluate the critical thought process as it relates to an accountant’s professional skepticism. Action Items 1. Read the following articles: • AU Section 230: Due Professional Care in the Performance of Work • PCAOB Staff Audit Practice Alert No. 10 – Maintaining and Applying Professional Skepticism in Audits 2. After reviewing the auditing standard and the practice alert, write three to four paragraphs in your own words, evaluating “professional skepticism” by defining and describing what it means to you and how important it is for auditors and accountants in evaluating information provided by clients. 3. Your paper must be written according to the following guidelines: • You must incorporate research into your paper from at least two relevant, scholarly resources in addition to your textbook. • Follow all applicable APA Guidelines regarding in-text citations, the list of cited references, and document formatting for this paper. Failure to properly cite and reference sources constitutes plagiarism. • The title page and reference list are not included in the page count for this paper.

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