PCAOB Auditing Standard 2315: Internal ControlsTesting
This is the CPE event that builds on the knowledge provided by our PCAOB Auditing Standard 2315: Audit Sampling Overview event and the PCAOB Auditing Standard 2315: Substantive Testing event.
This event is a detail review of Audit Standard 2315 requirements pertaining to the testing of internal controls:
- Audit Deficiencies Concerning Sampling in 2019's "Big 12" Inspection Reports,
- Details concerning sampling within the testing of internal controls,
- Review of the Audit Standard 2315 section on the testing of internal controls.
This event goes into the details and specific examples of how to properly adhere to the auditing standard when providing testing of internal controls within the audit of financial statements.
The following virtual training events have been developed by CCS to cover all 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.