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.
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