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This event is a detail review of Audit Standard 2315 requirements pertaining to Substantive Testing:
- Audit Deficiencies Concerning Sampling in 2019's "Big 12" Inspection Reports,
- Details concerning sampling within substantive testing procedures,
- Review of the Audit Standard 2315 section on substantive testing.


This event goes into the details and specific examples of how to properly adhere to the auditing standard when providing substantive testing in the audit of financial statements.


The following virtual training events have been developed by CCS to cover all of the contents of PCAOB Auditing Standard 2315 and provide examples of the use of sampling and its documentation:
- PCAOB AS 2315 Overview
- PCAOB AS 2315: Substantive Testing
- PCAOB AS 2315: Internal Control Testing


The above timely two-hour CPE training events are designed for the CPA firm staff members who will be working on PCAOB regulated audits.


Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

PCAOB AS 2315: Audit Sampling for Substantive Testing

  • Offered every six 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.

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