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Join us for an insightful CPE event as we delve into the intricacies of PCAOB Auditing Standard 2305, focusing on Substantive Analytical Procedures. Designed for auditors, accountants, and professionals involved in financial reporting and auditing, this two-hour event aims to provide a comprehensive understanding of the standard and equip attendees with practical knowledge to effectively implement it in their engagements.


Throughout the event, our expert instructor, who has Big 4 audit experience , will guide participants through an engaging journey, combining theory, practical examples, and interactive discussions. By the end of the event, attendees will gain a solid grasp of Auditing Standard 2305 and its critical role in ensuring the integrity and reliability of financial statements.


Our experienced instructors will then dive into the core principles and concepts of substantive analytical procedures. Attendees will grasp the distinction between substantive procedures and tests of controls, and understand how these procedures contribute to the acquisition of robust audit evidence.


A crucial aspect of implementing Auditing Standard 2305 lies in the planning and design of substantive analytical procedures. Executing substantive analytical procedures can present unique challenges. The instructor will provide guidance on identifying reliable sources of information and data, ensuring the accuracy and validity of results obtained from these procedures.


Evaluating the results obtained from substantive analytical procedures is a critical step in the audit process. Participants will learn how to assess the reasonableness of these results and determine whether further procedures are necessary. The importance of documentation will also be emphasized, with insights into the requirements for documenting substantive analytical procedures.


Join us for this comprehensive two-hour CPE event, and equip yourself with the knowledge and skills to confidently apply PCAOB Auditing Standard 2305 in your auditing engagements. Discover how substantive analytical procedures contribute to effective audits, enhance your ability to assess financial statements, and fortify your professional expertise in the evolving landscape of auditing standards. Don't miss this opportunity to gain a competitive edge in your career. Register now!


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 substantive analytical procedures. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 2305: Substantive Analytical Procedures

  • Offered every six weeks on Tuesdays at 1:00 p.m. to 3:00 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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