Enhance your auditing proficiency with our 2-hour PCAOB AS 1105 CPE training event, designed to clarify the intricacies of audit evidence and its critical role in forming reliable audit opinions. This course focuses on PCAOB Auditing Standard 1105, equipping CPA firm staff and professionals with the tools to gather, evaluate, and document sufficient and appropriate audit evidence while adhering to required standards. Earn 2 CPE credits, gain expertise, and improve your confidence in implementing effective audit procedures.
Why Attend?
Earn 2 CPE Credits
This training event awards two Continuing Professional Education (CPE) hours, fulfilling professional requirements while expanding your knowledge of audit evidence and compliance with auditing standards.
Strengthen Your Audit Effectiveness
Learn how to identify, collect, and document audit evidence that supports management’s assertions, ensuring that your audit opinions are built on a solid foundation.
Master PCAOB Standards
Apply the practical requirements of PCAOB AS 1105 to ensure that audit evidence is sufficient, relevant, and reliable for regulatory compliance and sound decision-making.
Learn from Industry Experts
Benefit from specialized insights delivered by professionals who are familiar with real-world applications of PCAOB standards, enhancing your ability to meet compliance demands effectively.
What You’ll Learn
Designed for CPA firm staff and auditing professionals, this course provides practical skills for gathering and documenting audit evidence that adheres to PCAOB regulations. Key takeaways include:
Effective Audit Procedures: Learn techniques for collecting and testing reliable evidence.
Professional Judgment in Auditing: Harness your critical thinking skills to assess the relevance and reliability of evidence.
Risk Assessment: Recognize and address risks of material misstatement using appropriate auditing methods.
Audit Documentation Requirements: Gain a thorough understanding of PCAOB documentation standards to ensure consistent, high-quality workpapers.
Course Agenda
This interactive, two-hour training provides clear guidance on navigating PCAOB AS 1105 and integrating it into your auditing workflows.
Section 1 – Essentials of Audit Evidence
Explore key definitions, including sufficiency, appropriateness, and characteristics of audit evidence.
Review foundational concepts like audit assertions and procedures for obtaining evidence.
Section 2 – PCAOB AS 1105 Implementation
Understand the standard’s objectives, including how to evaluate sufficient and appropriate audit evidence.
Examine approaches to testing financial statement assertions and handling inconsistencies.
Section 3 – Moving Forward
Learn how to apply audit evidence principles to practical scenarios.
Discuss strategies for improving efficiency, effectiveness, and supervision during the audit process.
Who Should Attend?
This event is ideal for professionals looking to refine their auditing skills, especially:
CPA Firm Staff involved in implementing PCAOB standards.
Audit Professionals seeking to improve their understanding of audit evidence collection and documentation strategies.
Risk Management Teams requiring insights into proper audit procedures to mitigate risks of material misstatement.
Whether you’re experienced in auditing or new to PCAOB compliance, this training provides valuable insights without any prerequisites.
Event Details
When: Every 8 weeks, on Tuesdays, 10 a.m.–12 p.m. CST.
Where: Online, interactive training format.
CPE Credits: 2 credits (50 minutes of instruction per credit hour).
Customized Training Available: Schedule private events for your team.
Importance of Audit Evidence
Audit evidence plays a fundamental role in the assurance of financial reporting accuracy and compliance with regulatory standards. High-quality evidence ensures that audit opinions are reliable, credible, and defensible. By mastering PCAOB AS 1105, you can elevate your skills in evaluating evidence, documenting findings, and upholding professional skepticism—all essential for protecting the integrity of financial statements and meeting stakeholder expectations.
Register Today
Don’t miss this chance to boost your audit capabilities and master the art of audit evidence collection under PCAOB AS 1105. This training delivers the practical tools and knowledge CPA firm staff and auditors need to thrive in their profession.
Register now and take a vital step toward improving your audit effectiveness, ensuring compliance, and enhancing the credibility of your work.
Secure your spot today and become a leader in audit excellence!

PCAOB AS 1105: Audit Evidence

$140.00

Quantity

Offered every eight weeks on Tuesdays at 10:00 a.m. to 12:00 p.m. Central Time in two CPE-Credit event.

We can schedule private events on your timetable for two or more attendees. Bring this event on AS 1105 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: 2, based on 50 minutes of instruction per hour
Based on the relevant professional literature and PCAOB Auditing Standards:

Gathering and recording audit evidence is a complex process,

Selecting audit evidence requires substantial professional judgment,

Audit evidence has to properly support the determination of the facts.
Attendees will:

Improve their efficiency and effectiveness

Understand what is sufficient audit evidence

Know how to respond to risk of material misstatement

Apply effective substantive audit procedures

See the need for supervision

Understand the PCAOB documentation requirements
Introductions and Administrative Items
Section 1 - Definitions and Concepts

Audit Evidence

Sufficiency

Appropriateness

Audit Assertions

Procedures for Obtaining

Characteristics of Audit Evidence

Section 2 - PCAOB Audit Evidence Standard

Introduction

Objective

Sufficient Appropriate Audit Evidence

Financial Statement Assertions

Audit Procedures

Testing to Obtain Audit Evidence

Inconsistency

Section 3 - Going Forward
This CPE event focusing on PCAOB AS 1105: Audit Evidence provides an invaluable opportunity for professionals to deepen their understanding of the critical components of audit evidence within the context of the Public Company Accounting Oversight Board (PCAOB) standards. This event is tailored to equip practitioners with the knowledge necessary to navigate the intricacies of gathering, assessing, and documenting audit evidence in compliance with regulatory requirements.

Key areas addressed in this event may include:

Standard Overview and Interpretation: In-depth exploration of PCAOB AS 1105, offering insights into the standard's interpretation, applicability, and implications for audit evidence gathering processes.

Types of Audit Evidence: Examination of the various types of audit evidence, including documentary evidence, physical evidence, and testimonial evidence, highlighting best practices for their collection and evaluation.

Assessment Techniques and Documentation Practices: Guidance on effective assessment techniques for evaluating the sufficiency and appropriateness of audit evidence, as well as documentation practices essential for compliance with PCAOB standards.

Professional Judgment and Skepticism: Discussions on exercising professional judgment and skepticism in the context of audit evidence gathering, emphasizing the critical role of objectivity and thoroughness in the auditing process.

By addressing these fundamental aspects, the CPE event endeavors to empower professionals with the knowledge and tools necessary to uphold the integrity and quality of audit evidence, ultimately contributing to the assurance of financial reporting accuracy and regulatory compliance.
To enrich your journey and further your understanding, CCS has curated a list of authoritative sources that stand as beacons of knowledge in the realm of audit evidence. These resources are not only foundational in grasping the nuances of audit evidence but also instrumental in applying these principles in real-world scenarios to ensure the reliability and integrity of financial reporting.

Public Company Accounting Oversight Board (PCAOB) - AS 1105: Audit Evidence: This primary source provides a thorough overview of what constitutes audit evidence and establishes requirements for evaluating its relevance and reliability.

PCAOB - Staff Guidance on Evaluating Relevance and Reliability of Audit Evidence Obtained from External Sources: This staff guidance document offers insights and practical advice for auditors on assessing the relevance and reliability of audit evidence, especially when obtained from external sources.

GAAP Dynamics - Introduction to Auditing under PCAOB and U.S. GAAS Standards: This resource introduces the fundamentals of auditing under PCAOB and U.S. Generally Accepted Auditing Standards (GAAS), focusing on defining audit evidence and identifying various forms and sources.

U.S. Government Accountability Office (GAO) - Professional Standards Update No. 87: This update provides guidance on what constitutes audit evidence in an audit of financial statements and highlights the attributes of information that contribute to its sufficiency and appropriateness.

PCAOB - Implementation Resources for PCAOB Standards and Rules: A collection of implementation resources provided by the PCAOB, offering guidance and insights on applying PCAOB standards, including those related to audit evidence.

Embracing these resources will not only deepen your understanding of audit evidence but also empower you to apply these principles with confidence and precision. As you continue to navigate through the complexities of audit evidence, remember that each piece of evidence, no matter how small, contributes to the larger narrative of transparency, accountability, and trust in financial reporting.

PCAOB AS 1105: Audit Evidence

Details on Event Presentation

CPE Event Highlights

Learning Objectives

Key Issues on the Agenda

Summary of the Subject Matter

Authoritative Sources

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