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PCAOB: The Reorganized Auditing Standards (Currently Unavailable)

CPE Credit:	2 hours for CPAs

This two CPE hour course provides an introduction to the PCAOB auditing standards, including why and how they were reorganized.

Note: This course does not contain audio.

Publication Date: May 2016

Topics Covered

Auditing

Learning Objectives

Identify typical situations in which an auditor uses PCAOB auditing standards to perform or report on an audit
Cite the topical structure (and describe the numbering system) of PCAOB auditing standards
Recall the nature (and numbering system) of PCAOB auditing interpretations
Describe other relevant PCAOB-authored audit guidance
Explain how the PCAOB reorganized the auditing standards and identify guidance that the PCAOB removed as no longer necessary
Discuss the relationship between auditing standards of the PCAOB and other standards setters
State the effective date of the reorganized PCAOB auditing standards

Level
Intermediate

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Basic understanding of PCAOB requirements

Advance Preparation
None

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