The Risk of Following An Unethical Leader

The Risk of Following An Unethical Leader

Behavioral ethics CPE

Delivery Method: QAS Self-Study. Make your purchase through our secure shopping cart. You will create an account to access your e-case during the checkout process.

Format: You will be able to view your e-case by logging on to our learning management system ( with the login credentials created upon purchase.

Prerequisites: None

Level: Basic. Program knowledge level most beneficial to CPAs new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although content may be of interest to seasoned professional looking to enrich ethical decision-making skills.

CPE Credit: 1 credit in Behavioral Ethics

Course Description:
Exercising professional skepticism is one of the most important responsibilities of an auditor and an accountant. According to AU 230.09, a skeptical auditor is one who "neither assumes that management is dishonest nor assumes unquestioned honesty." This standard is heavily cited in the authoritative auditing literature; however, these can be difficult assumptions to maintain. This case highlights one accountant's struggle with exercising professional skepticism while evaluating a client's financial statements. Additionally, this case discusses how exercising professional skepticism can be important in identifying fraud.

Learning Objectives:
1. Identify the types of employment affiliations that can affect audit quality.
2. Describe the characteristics of a Ponzi scheme.

About the Author:
Kelly Richmond Pope, Ph.D., CPA is an expert in the field of white-collar crime. She is a co-author of The A.B.C.'s of Behavioral Forensics: Using Psychology to Prevent, Detect and Deter Fraud. She is a contributing writer for, The Daily Beast and The Washington Post. She also teaches ethics and forensic accounting at various universities across the country.

Price: $20.00

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