Auditing  |  Format: Flash

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.
    Catalog Number: 993013
    CPE Credits: 1 Registry / 1 QAS
    Authors: Barbara Apostolou
    L. Christian Schaupp
    Advanced Preparation:
    Basic knowledge of auditing and accounting
    Course Level: Basic
    Field of Study: Auditing
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Windows or Mac OS
    Release/Expiration Dates: Apr 04, 2014 / Jul 31, 2019