Description
PCAOB audit standards (Part 1)
This course will be an overview of:
- PCAOB Auditing Standards (AS) 1101, 1105, 1201, 1215, 1220, and 1301.
After completing this course, the learner should be able to:
- Identify key components of PCAOB Auditing Standards (AS) 1101, 1105, 1201, 1215, 1220, and 1301.
- Recognize how to apply PCAOB AS 1101, 1105, 1201, 1215, 1220, and 1301 to the audit of a public company.
PCAOB audit standards (Part 2)
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.
PCAOB audit standards (Part 3)
This course will be an overview of:
- Audit procedures for internal control over financial reporting.
- Audit procedures in response to risks nature, timing, and extent.
- Audit procedures for specific aspects of the audit.
After completing this course, the learner should be able to:
- Identify key components of PCAOB AS 2201, 2301, and 2410.
- Recognize how to apply PCAOB AS 2201, 2301, and 2410 to the audit of a public company.
PCAOB audit standards (Part 4)
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.
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