- NY Credits : 2.0
- TX Credits : 2.0
PCAOB Audits -- Gathering Evidence and Completing the Audit
This course discusses gathering appropriate audit evidence and completing an audit of a public company. The course will examine the auditor's response to the risks of material misstatement. In addition, the course will discuss substantive procedures and the evaluation of the results of an audit. You will learn about the PCAOB's audit documentation requirement and the engagement partner's responsibilities for supervision. The course will cover the relevant portions of PCAOB Auditing Standards.
Upon successful completion of PCAOB Audits -- Gathering Evidence and Completing the Audit, the user should be able to:
describe sufficient audit evidence,
discuss responses to risk of material misstatement,
list substantive audit procedures,
cite supervision requirements, and
explain documentation requirements.