Surgent's Reviewing Workpapers - Avoiding Deficient Audits (Audit Skills Training: Level 6) (A6M1)

Description

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.

Highlights

• Common peer review deficiencies
• Important considerations of second-level and other upper-level reviewers
• Quality Control Standards requirements
• PCAOB Inspections
• Identifying potential peer review issues

Objectives

• Discuss how to avoid common peer review comments
• Describe important quality control standards
• Explain the importance of upper level workpaper reviews, including engagement quality control review

Designed For

Accountants with audit quality control responsibilities