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PCAOB Auditing Standards - Audit Planning and Performance  

CATEGORY: Accounting & Auditing
COURSE ID: CLPMAT, VERSION 6.00
(123)
  Online & Mobile
4 CPE Credits
Level: Basic

Risk-based auditing is the methodology that is used when performing public company audits. The underlying principles to risk-based auditing are assessing risks and materiality. This course explains how to assess risks of material misstatements and then how to alter audit procedures at the assertion level. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.

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