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PCAOB Auditing Standards: Supervision, Evidence, Supplemental Information, and Evaluation of Results  

CATEGORY: Accounting & Auditing
COURSE ID: CLPSUP, VERSION 4.00
(35)
Online & Mobile, Download
3 CPE Credits
Level: Basic

This course explains the supervision requirements when performing an audit pursuant to the PCAOB Auditing Standards. The PCAOB established requirements for designing and performing audit procedures to obtain sufficient, appropriate audit evidence. The course will look at what constitutes sufficient and appropriate audit evidence for audits of financial statements and audits of internal control over financial reporting. In addition, the course will discuss the types of information that supplement audited financial statements and summarize the auditor's responsibilities according to PCAOB Auditing Standards when they are engaged to perform audit procedures and report on supplemental information that accompanies audited financial statements.

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