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Join us for an insightful and informative CPE webinar on PCAOB Auditing Standard 2301 - Auditor's Response to the Risks of Material Misstatement. This webinar is designed to provide accounting and auditing professionals with a comprehensive understanding of the standard and its practical implications in the PCAOB auditing profession.


The PCAOB Auditing Standard 2301 establishes guidelines and procedures that auditors must follow when responding to the risks of material misstatement in an organization's financial statements. It emphasizes the importance of professional skepticism, appropriate planning, and documentation throughout the auditing process. This webinar will delve into the key elements of PCAOB AS 2301 and provide practical insights on its application.


Key Items Covered:

  • Overview of PCAOB Auditing Standard 2301
    • Understanding material misstatement
    • Importance of auditors' responses to mitigate risks
  • Identification and Assessment of Risks
    • Techniques for identifying risks of material misstatement
    • Assessing the likelihood and magnitude of potential misstatements
    • Determining significant risks that require further attention
  • Auditor's Responses
    • Developing appropriate responses to address identified risks
    • Modifying the nature, timing, and extent of audit procedures
    • Obtaining additional evidence and performing additional substantive procedures
  • Professional Skepticism
    • The role of professional skepticism in auditing
    • Questioning and critically assessing evidence, assumptions, and representations
    • Objectively evaluating risks and potential misstatements
  • Documentation Requirements
    • Importance of documentation in supporting conclusions and judgments
    • Maintaining sufficient and appropriate documentation
    • Best practices for effective documentation in accordance with PCAOB AS 2301


This CPE event is designed for auditors, accounting professionals, and anyone who is involved in the planning and execution of PCAOB regulated financial audits. All of our instructors have Big 4 audit experience in leading audit teams to responding to the risks of material misstatements.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to enhance your understanding of how to response to the risks of a material misstatement. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 2301: The Auditor's Response to the Risks of Material Misstatements

  • Offered every six weeks on Wednesdays 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.

    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

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