Catalogue

Description

This course will be an overview of:

• The Public Company Accounting Oversight Board (PCAOB), a not-for-profit organization established by Congress to oversee the audits of public companies.
• Auditing standards issued by the PCAOB, based on the reorganized standards from PCAOB Release No. 2015-002 on March 31, 2015, and amended by Release No. 2017-001 on June 1, 2017.
• Audit procedures for audit planning and risk assessment.

After completing this course, the learner should be able to:

• Identify key components of PCAOB AS 2101 and its application to the audit of a public company.
• Identify key components of PCAOB AS 2105 and its application to the audit of a public company.
• Identify key components of PCAOB AS 2110 and its application to the audit of a public company.