Many practitioners are requested to perform audits in compliance with multiple sets of auditing standards or in compliance with a set of auditing standards not typically for the majority of the firm's client base. This audit standards CPE course compares and contrasts generally accepted auditing standards (SASs), International Auditing Standards (ISAs), and PCAOB Auditing Standards (ASs). Participants in this auditing CPE will review the reasoning behind audit standards, examine requirements, and identify compliance challenges across audit standards.
Learning Objectives
Upon completion of this course, participants will be able to:
Recall the formation and purpose of primary financial statement audit standard setting bodies.
Explain the similarities and differences between the primary financial statement audit standard requirements.
Identify challenges with complying with multiple standards on the same engagement.