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PCAOB Auditing Standards: Risk and Materiality During Planning and Performing an Audit  

CATEGORY: Accounting & Auditing
COURSE ID: CLPMAT, VERSION 3.00
(52)
Online & Mobile, Download
5 CPE Credits
Level: Basic

Risk-based auditing is the methodology that is used when performing public company audits. The underlying principles to risk-based auditing are assessing risks and materiality. This course explains how to assess risks of material misstatements and then how to alter audit procedures at the assertion level.

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