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Checkpoint Learning

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PCAOB Using Confirmations in the Audit  

CATEGORY: Accounting & Auditing
COURSE ID: CPPCCF, VERSION 1.00
(61)
  Online & Mobile
1 CPE Credits
Level: Update

Confirmation of accounts receivable has been a required audit procedure in the United States since 1939. If properly designed and executed by an auditor, the confirmation process may provide important evidence that the auditor obtains as part of an audit of a company's financial statements. The PCAOB has recently updated its standard on the confirmation process. Jennifer F. Louis, CPA provides an overview of the requirements in AS 2310.

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