Join us for an enriching one-hour CPE training event that delves into the heart of authentic audit practices, focusing on PCAOB AS 1210: Using the Work of an Auditor-Engaged Specialist. This session is designed to foster a genuine understanding of the audit risk assessment, ethical considerations and professional responsibilities surrounding the utilization of an auditor-engaged specialist within the audit process.
Throughout this engaging event, participants will embark on a journey towards building trust and connection through transparency, sincerity, and a true understanding of their professional needs. We will explore the vital principles outlined in AS 1210, gaining practical insights into the ethical and professional competence considerations when leveraging the expertise of an auditor-engaged specialist.
Our aim is to equip auditors with the knowledge and confidence to evaluate the specialist's work competently, ensuring ethical requirements and clear communication throughout the engagement.
This CPE training event goes beyond the technical aspects, emphasizing the authentic voice and genuine connection essential for effective auditing. Join us for an impactful session where authenticity meets expertise, and where a true understanding drives professional excellence.
Attendees in this PCAOB auditing standard CPE event will earn 1 CPE hour 1 CPE (YB) and receive a certificate of completion, validating their proficiency in applying Auditing Standard 1210.
Don't miss this opportunity to enhance your understanding of how to use the work of an auditor-engaged specialist. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 1210: Using the Work of an Auditor-Engaged Specialist

$70.00

Quantity

Being offered on Friday every six weeks at 10:00 a.m. to 11:00 a.m. Central Time.

We can schedule private events on your timetable for two or more attendees. Bring this event on AS 1210 to your audit team.

NASBA Program Disclosure

Program Level of Understanding: Basic
Prerequisites: None
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 1, based on 50 minutes of instruction per hour
This one-hour CPE training event covers the essential contents of PCAOB AS 1210: Using the Work of an Auditor-Engaged Specialist.

The program aims to enhance participants' understanding of audit risk and its role in forming reliable audit opinions.
Gain a comprehensive understanding of the requirements and responsibilities related to the use of a specialist engaged by the auditor's firm ("auditor-engaged specialist") to assist in the audit process, as established by PCAOB AS 1210.

Develop proficiency in applying PCAOB Auditing Standard 1210, validating competence in utilizing the work of an auditor-engaged specialist within the audit engagement.

Acquire insights into the ethical and professional considerations when leveraging the expertise of an auditor-engaged specialist, emphasizing clear communication, professional competence, and ethical requirements throughout the engagement.

Enhance knowledge of the auditor's responsibilities in supervising or using the work of auditor-engaged specialists, ensuring adherence to the standards outlined in AS 1210.

Explore the application of AS 1210 in the context of managing the audit engagement, including the supervision of the work of engagement team members to ensure the performance of high-quality audit work.

Understand the significance of assessing and managing risks associated with utilizing the work of auditor-engaged specialists, aligning with the primary standard that applies when auditors engage such specialists.
Introductions and Administrative Items

Section 1 - Definitions and Concepts: Exploring the fundamental definitions and concepts related to utilizing the work of an auditor-engaged specialist

Section 2 - PCAOB Auditing Standard Details: Delving into the specific details outlined in PCAOB AS 1210, providing insights into the requirements and responsibilities related to the use of an auditor-engaged specialist within the audit process.

Section 3 - Going Forward: Concluding the event by discussing the implications of the knowledge gained and how participants can apply it in their professional endeavors.
The one-hour CPE training event on AS 1210: Using the Work of an Auditor-Engaged Specialist aims to provide a comprehensive understanding of the requirements and responsibilities related to utilizing the expertise of an auditor-engaged specialist within the audit process.

It emphasizes the significance of adhering to PCAOB Auditing Standard 1105, which validates the competence in leveraging the work of an auditor-engaged specialist within the audit engagement.

The event focuses on ethical and professional considerations when engaging such specialists, underlining the importance of clear communication, professional competence, and ethical requirements throughout the engagement. Additionally, the program delves into the supervision of auditor-engaged specialists, emphasizing the need for auditors to assess and manage the associated risks effectively. The training seeks to equip participants with the essential knowledge and skills required to navigate the ethical, professional, and risk assessment aspects of utilizing the work of an auditor-engaged specialist within the audit process.

This knowledge can enhance the quality and reliability of audit opinions, contributing to the overall effectiveness of the audit engagement.
The following resources are more than just additional reading; they're gateways to further enriching your understanding, offering perspectives and insights that can transform how you approach the utilization of auditor-engaged specialists.

Public Company Accounting Oversight Board (PCAOB) - AS 1210: Using the Work of an Auditor-Engaged Specialist: At the heart of our exploration is AS 1210 itself. This standard provides a thorough framework for how auditors should engage and utilize the work of specialists in their audits. It's essential reading for anyone looking to deepen their comprehension of the requirements and responsibilities outlined in the CPE event.

American Institute of Certified Public Accountants (AICPA) - Guide to Audit Data Analytics: While not specifically about AS 1210, the AICPA's guide offers valuable insights into how data analytics, often performed by specialists, can be integrated into the audit process. Understanding this integration can enhance your ability to effectively work with auditor-engaged specialists.

Journal of Accountancy - How to Work with Audit Specialists: This article provides practical advice on collaborating with auditor-engaged specialists. It covers communication strategies, planning, and evaluating the specialist's work, complementing the foundational knowledge from the CPE event.

The Institute of Internal Auditors (IIA) - Supplemental Guidance: Using the Work of a Specialist: The IIA offers supplemental guidance that, while tailored towards internal auditors, provides universally applicable insights into the use of specialists in audits. This resource can offer a broader perspective on the topic, potentially introducing new considerations for your practice.

Deloitte - Auditor’s Use of the Work of Specialists: Deloitte's insights on the auditor's use of specialists delve into both the challenges and the opportunities presented when engaging specialists. This piece can help you navigate the complexities of such engagements, offering strategies to maximize the value specialists bring to the audit process.

Each of these resources serves as a beacon, guiding you through the nuanced landscape of engaging auditor-specialists. As you explore them, remember that every piece of knowledge you acquire not only enriches your understanding but also strengthens the bridge of trust and transparency with those who rely on your audit findings. Happy exploring!

PCAOB AS 1210: Using the Work of an Auditor-Engaged Specialist

Details on Event Presentation

CPE Event Highlights

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