PCAOB Standards and Issues

The PCAOB's Attestation Standards

Course Overview:
This course describes the standards for attestation engagements that may be performed on U.S. issuers. In discussing these services, professional literature and this course refer to a person who provides those services and issues a report as an accountant, a certified public accountant (CPA), or a practitioner. The term auditor is reserved for an individual who performs an audit in accordance with applicable auditing standards, a topic beyond the scope of this course.

Learning Objectives:

After completing this course, the course participant should be able to:
  • Demonstrate an understanding of the process by which standards and professional requirements are established for audit, attestation, and other services performed by CPAs.
  • Differentiate between audits, attestation and assurance services, compilations, and reviews.
  • Identify the professional standards for issuers and non-issuers.
  • Apply the PCAOB's Attestation Standards.
  • Demonstrate an understanding of agreed-upon procedures engagement.
  • Describe the difference between financial forecast and projections.

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
    accounting, finance and engineering professionals. With over 2,000 hours of
    content, SmartPros has been providing mandatory continuing education
    products since 1981. SmartPros provides services and content to its
    professional and corporate clients, in a variety of media including Web, CD
    ROM, and video. In the accounting market, SmartPros also has a predominant
    news and information portal which receives 200,000+ visits per month and
    provides services to over 100,000 subscribers. SmartPros' customers include
    50% of the Fortune 500, as well as the major firms and associations in each
    of its professional markets.

    Prerequisites/Advanced Preparation:

    Basic knowledge of auditing and accounting

    Speakers / Authors:

    Barbara Apostolou
    Barbara Apostolou, PhD, CPA is a professor of accounting at West Virginia University. She has authored or co-authored nearly 60 articles and several books and a number of courses for SmartPros. She served for ten years as editor of the Educational Research Section for Issues in Accounting Education and serves on the editorial board of the Journal of Accounting Education. She was awarded the Society of Louisiana CPAs/AICPA Lifetime Achievement in Accounting Education Award in 1996 and is the recipient of 12 awards for teaching excellence.

    Ludwig Christian Schaupp, PhD, CFE is an associate professor at West Virginia University. Since his appointment to the faculty in 2008, his primary focus has been within the Business Masters Programs. Dr. Schaupp has published in several top-tier journals including Communications of the ACM, Information Systems Frontiers, and Journal of Computer Information Systems. He has also presented at several international conferences including Americas Conference on Information Systems (AMCIS) as well as the Hawaiian International Conference on Systems Sciences (HICSS).

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Windows or Mac OS

    Price (USD)

    Standard: $24.95


    Course Code : 993013

    Length : 50min
    Course Level : Basic
    Course Type : New Standards
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Auditing

    Theme : PCAOB Standards and Issues

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