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PCAOB 1301 and 2820: Communications with Committees and Evaluating Consistency  

CATEGORY: Accounting & Auditing
Online & Mobile, Download
3 CPE Credits
Level: Basic

The PCAOB requires that an auditor communicate with a company's audit committee. This course explains the requirements regarding these communications. The auditor should also compare the financial statements for the audited period to the corresponding statements from the previous period. By doing so, the auditor would be able to identify inconsistencies and subsequently determine why the inconsistencies exist. The course will discuss how to report these differences to the users. In addition, the course will look at whether reclassification does not involve the consistency of the financial statements, a change in accounting principle, or a reclassification that is a correction of a material error. The course will also explain the responsibilities of the audit engagement quality reviewer.

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