Catalogue

Description

This course will be an overview of:

• Auditing supplemental information accompanying audited financial statements.
• Evaluating audit results.
• Evaluating consistency of financial statements.
• Reporting on whether a previously reported material weakness continues to exist.
• PCAOB inspection reports for the six largest U.S. firms

This course will be an overview of:

• The PCAOBs strategic plan for 2019-2023.
• The form and content of the newly designed PCAOB Inspection Report.
• Audit deficiencies noted within the 2018 Inspection Reports of the six largest U.S. audit firms.

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

• Identify the PCAOBs strategic plan and goals under its new leadership.
• Describe the PCAOBs objectives in issuing the newly designed Inspection Reports.
• Highlight the various audit deficiencies noted in the PCAOB Inspection Reports of the six largest U.S. audit firms.