PCAOB Auditing Standard 4105: Reviews of Interim Financial Information - 2 CPEs
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PCAOB 4105 Reviews of Interim Financial Information Inspection SEC AS CPE CPA CIA IIA External Audit risk training course compliance SOX 404 COSO ICFR ITGC Auditing Standard Audit standard report best workpapers NASBA
PCAOB Auditing Standard 4105: Reviews of Interim Financial Information establishs the standards and to provide guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information.
This event deals with the auditor's review of interim financial information. The PCAOB is focused on financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end.
The SEC also requires management, with the participation of the principal executive and financial officers to make certain quarterly and annual certifications with respect to the company's internal control over financial reporting. This AS does not require an accountant to issue a written report on a review of interim financial information. The AS is defining how the PCAOB registered firm is to handle these reviews and how an accountant's review report is to be filed with the interim financial information.
This timely, two hour morning CPE training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn comply with this Auditing Standard and how it should be reflected in the auditing workpapers.
Follow the below links for further detail information:
. CPE Event Highlights
. Course Learning Objectives
. Key Issues on the Course Agenda
The retail cost of this 2 CPE event is $120.00 for the first attendee from a single organization. Discounts are available for more than one attendee from each organization: (2) $230.00 (3) $325.00 (4) $410.00 (5) $510.00.
To reserve your space, click here on "SIGN-UP NOW!". You have to complete the registration form and use the corresponding "Submit Registration Form and Move to Payment Options Page" button for filing the registration and moving to the payment page.
Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.
Program Level of Understanding: Basic
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 2, based on 50 minutes of instruction per hour
Upcoming Online PCAOB Auditing Standard 4105 events:
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PCAOB SEC AS CPE CPA CIA IIA External Audit risk training course compliance SOX 404 COSO ICFR ITGC Auditing Standard Audit standard report best workpapers NASBA
CPE Event Highlights
The objective of a review of interim financial information is to provide the accountant with a basis for communicating whether he or she is aware of any material modifications that should be made to the interim financial information for it to conform with accounting principles generally accepted by the SEC. This event covers the details within this PCAOB Auditing Standard. It will aid the PCAOB registered firm in fulfilling its responsibilites and properly documenting thier review.
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Course Learning Objectives
CCS presents this event to improve the PCAOB auditor's efficiency and effectiveness:
- Understanding the auditing standard in the context of the available auditing standard guidance,
- Covering the details within the auditing standard on providing reviews of interim financial information,
- Reviewing Auditor Guidance and Responsibilities under Auditing Standard AS 4105.
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Key Issues on the Course Agenda
Two Hours of CPE
Section 1 - Introductions and Administrative Items
. Overview of PCAOB Auditing Standard 4105
. Description of review procedures
. What the PCAOB is trying to accomphish with this AS
. Overview of the relevant attestation standards
. Planning - Performing - Results - Conclusions under this standard
Section 2 - Auditing Standard 4105 - Reviews of Interim Financial Information
. Introduction to the Standard
. Objective of a Review of Interim Financial Information
. Establishing an Understanding with the Audit Committee
. The Accountant's Knowledge of the Entity's Business and Its Internal Control
Section 3 - Going Forward and Summary
. Review of the PCAOB Guidance on AS 4105
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