Скачать или смотреть Considerations for an Integrated Audit under AS 2201

Given the increasing pervasiveness of technology, internal controls over financial reporting (ICFR) are becoming critical to the success of an audit, whether ensuring the completeness and accuracy of information or helping reduce the nature, timing, and extent of substantive procedures. While many audits already use an integrated approach, public company audits performed under PCAOB standards have incremental requirements when testing internal controls and issuing an auditor’s report on ICFR.

In this CPE-eligible (1.5 CPE) eLearning course, you will learn about specific PCAOB requirements when auditing internal control over financial reporting for which it is integrated with a financial statement audit.

This course is based on revised guidance within AS 2201: An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements. If you are an auditor who audits financial statements in accordance with PCAOB auditing standards, this course, part of the Internal Control: The Essentials course collection, is an absolute must.

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