20SS-0045: Surgent's Reviewing Workpapers -- Avoiding Deficient Audits (Audit Skills Training: Level 6) (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
3 CPE (3 technical)
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Upper-level reviewers have significant responsibilities for ensuring high quality audit engagements. Unfortunately, deficient audits have serious negative consequences for both the CPA firm and the profession as a whole. This module highlights the most important considerations for those with quality control responsibilities on audit engagements.
Major subjects
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Common peer review deficiencies
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Important considerations of second-level and other upper-level reviewers
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Quality Control Standards requirements
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PCAOB Inspections
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Identifying potential peer review issues
Learning objective(s)
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Discuss how to avoid common peer review comments
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Describe important quality control standards
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Explain the importance of upper level workpaper reviews, including engagement quality control review
Who should take this program?
Accountants with audit quality control responsibilities
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