PCAOB Auditing Standard 1300: Auditor Communications - 2 CPEs
PCAOB Auditor Skills Events
Biweekly on Monday's at 10:00 a.m.
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PCAOB 1301 1305 SEC AS CPE CPA CIA IIA External Audit risk training course compliance SOX 404 COSO ICFR ITGC Auditing Standard Audit report best workpapers NASBA
This training event covers the two different subsections of the PCAOB Auditing Standard 1300.
PCAOB Auditing Standard 1301: Communications with Audit Committees requires the auditor to communicate with the company's audit committee regarding certain matters related to the conduct of an audit and to obtain certain information from the audit committee relevant to the audit.
PCAOB Auditing Standard 1305: Communications About Control Deficiencies in an Audit of Financial Statements covers the communication requirements in financial statement audits to identify deficiencies in the company's internal control over financial reporting and report these to the Audit Committee and management prior to the issuance of the auditor's report on the financial statements.
This timely, two hour morning CPE training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn how this PCAOB Auditing Standard should be reflected in the auditing workpapers.
Follow the below links for further detail information:
. Seminar Highlights
. Learning Objectives
. Key Issues on the Agenda
The retail cost of this 2 CPE seminar is $120.00 for the first attendee from a single organization. Discounts are available for more than one attendee from each organization: (2) $230.00 (3) $325.00 (4) $410.00 (5) $510.00.
To reserve your space, click here on "SIGN-UP NOW!". You have to complete the registration form and use the corresponding "Submit Registration Form and Move to Payment Options Page" button for filing the registration and moving to the payment page.
Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.
Program Level of Understanding: Basic
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 2, based on 50 minutes of instruction per hour
Upcoming Virtual PCAOB Auditing Standards 1301 and 1305: Auditor Communications events:
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PCAOB SEC AS CPE CPA CIA IIA External Audit risk training course compliance SOX 404 COSO ICFR ITGC Auditing Standard Audit standard report best workpapers NASBA
The Public Company Accounting Oversight Board (PCAOB) views engaged and informed audit committee to be an effective force multiplier in promoting individual audit quality.
These two PCAOB Auditing Standards (1301 and 1305) are important parts of assurance of effective communications between the external auditor and the audit committee. The PCAOB wants to encourage audit committees to understand the needs to have auditor independence, auditor communications, using PCAOB inspections reports, audit quality requirements and critical audit matters.
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- Understanding "Audit Committee Communications" as defined by the PCAOB by the external auditor.
- Understanding within the financial statement audit how communications on Material Weaknesses and Significant Deficiencies need to flow to the Audit Committee and client management and to be properly documented.
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Key Issues on the Agenda
Two Hours of CPE
Section 1 - Introductions and Administrative Items
. PCAOB Auditing Standard Section 1300: Auditor Communications
. Overview AS 1301
. Overview AS 1305
. Auditing Interpretation 12: Reporting on the Existence of Material Weaknesses
Section 2 - AS 1301: Communications with Audit Committees
. General Auditing Standards
. AS 1301: Introduction
. AS 1301: Appendix B
. AS 1301: Objectives
. AS 1301: Appointment and Retention
. AS 1301: Appendix C - Engagement Letter
. AS 1301: Audit Strategy
. AS 1301: Results of the Audit
. AS 1301: Documentation of Communications
. AS 1301: Timing
Section 3 - AS 1305: Communications About Control Deficiencies.
. Defining Deficiencies
. Significant Deficiency
. Material Weakness
. Written Communications
. Ineffective Oversight
. Timing Communicaitons
Section 4 - Auditing Interpretation 12: Communications About Control Deficiencies
. Reporting on the Existence of Material Weaknesses
Section 5 - Summary and Going Forward
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