Professional Skepticism Panel Discussion

New York, NY English

During its June 2015 meeting, the IAASB hosted a panel discussion on the topic of professional skepticism. 

IAASB member Annette Köhler, who chairs the Professional Skepticism Working Group, introduced the topic. The panel was comprised of:

  • Jeremy Justin,  Canadian Public Accountability Board’s Representative on the Forum of Independent Audit Regulators Standards Coordination Working Group;
  • Helen Munter, Division of Registration and Inspections, US Public Company Accounting Oversight Board;
  • Doug Prawitt, Glen Ardis Professor of Accountancy, Brigham Young University; and 
  • Cindy Fornelli, Executive Director, Center for Audit Quality.

Prof. Köhler and each panelist gave a brief presentation and offered opening remarks, which were followed by a discussion period.  

The purpose of the discussion was to: 

  • Provide IAASB members with a  further understanding of the issues related to auditors’ application of professional skepticism in the context of a financial statement audit and raise questions with experts in this area; and
  • Consider how best to address concerns that have been raised about auditors' application of professional skepticism in audits of financial statements and planned next steps. 
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IAASB Professional Skepticism Panel Discussion

IESBA June-July 2015 Meeting Highlights

New York, NY English

Highlights from the IESBA's June 29-July 1, 2015, meeting in New York, NY.

:05 Introduction

:34 Opening Remarks from IESBA Chair Stavros Thomadakis

2:08 Structure of the Code of Ethics for Professional Accountants (the Code)

3:56 Long Association

6:37 Part C of the Code

9:17 Safeguards

13:08 Next Meeting

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IESBA June-July 2015 Meeting Highlights Podcast

Guiding Principles for Implementing a Learning Outcomes Approach

The International Accounting Education Standards Board™ (IAESB™) has published its Consultation Paper, Guiding Principles for Implementing a Learning Outcomes Approach, and is seeking comments on the proposed guiding principles for implementing a learning outcomes approach.

All stakeholders—in particular, IFAC member bodies, education providers, educators, and those who have experience in implementing a learning outcomes approach—are encouraged to comment on the proposed guiding principles. 

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