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PCAOB Audits-Planning and Risk Assessment Stage  

CATEGORY: Accounting & Auditing
COURSE ID: CLPRAS, VERSION 3.00
(64)
Online & Mobile, Download
1 CPE Credits
Level: Basic

Familiarize yourself with the PCAOB audit requirements. Understand the higher communication requirements with the company's audit committee regarding audit strategy, planning and fraud. Understand the requirements regarding fraud detection and responses to fraud risk factors. Review risk based auditing procedures.

On March 31, 2015, the PCAOB approved the reorganization of its auditing standards to help users navigate the standards more easily. To implement this reorganization, the PCAOB is adopting amendments to its auditing standards and rules and is also rescinding certain auditing standards that are no longer necessary under the reorganization. These amendments do not impose new requirements on auditors or change the substance of the requirements for performing and reporting on audits under PCAOB standards. Specifically, the amendments to implement the reorganization include updates to the section numbers, cross references, and titles of certain standards. Other related amendments include, among others, removing standards that are no longer necessary, replacing references to generally accepted auditing standards, and updating certain PCAOB rules to reflect the reorganized auditing standards.

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