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 auditing CPE course highlights the most important considerations for those at all levels of the engagement team with quality control responsibilities on audit engagements.
Learning Objectives
Upon completion of this course, participants will be able to:
Recall common peer review and quality control deficiencies on financial statement audits
Recognize important quality management standards most directly relevant to audits
Explain the importance of upper level workpaper reviews, including an objective engagement quality control review
