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PCAOB AS 2315: Audit Sampling for Internal Controls Testing
Expand your professional expertise in audit sampling with our targeted training on PCAOB Auditing Standard 2315. This specialized 2 CPE credit course dives deep into the techniques and requirements for conducting internal controls testing in audits. Designed for auditors, CPA firm staff, and financial professionals, this course provides the skills you need to enhance compliance and ensure regulatory excellence.
 
Why Attend?
1. Deepen Your Knowledge of PCAOB AS 2315 Standards - Understand the principles and techniques for using audit sampling in internal controls testing and how to apply them effectively in practice.
2. Tackle Common Audit Deficiencies - Learn to identify and address audit deficiencies frequently highlighted in PCAOB inspection reports to improve your practice and compliance readiness.
3. Enhance Audit Sampling Effectiveness - Master the methodologies needed to conduct rigorous and reliable sampling during internal control tests while maintaining alignment with PCAOB regulations.
4. Earn 2 NASBA-Approved CPE Credits - Increase your professional credentials while sharpening auditing skills essential for today’s complex financial environment.
 
What You'll Learn
Over the span of two virtual hours, this training delivers essential knowledge and real-world strategies for auditing professionals.
 
Course Highlights:
1. Audit Sampling Techniques for Internal Controls
  • Explore the role of sampling in assessing effectiveness and reliability within audits.
  • Delve into practical approaches to dual-purpose samples and manual control testing.
2. Avoiding Audit Deficiencies
  • Review top deficiencies identified in PCAOB inspection reports, including examples from high-profile cases.
  • Develop best practices to mitigate risks and prepare for PCAOB scrutiny.
3. Internal Controls and Compliance
  • Examine the relationship between audit sampling and SOX Section 404 requirements.
  • Understand how to align your assessments with COSO 2.0 components and principles.
4. Enhancing Sampling Precision
  • Learn how to determine appropriate sample sizes and evaluate control effectiveness.
  • Gain insight into balancing scope across business cycles and key processes.
 
Key Topics Covered:
  • Fundamentals of Internal Controls Testing
  • Dual-purpose samples and their application in audits.
  • Key findings from PCAOB inspection reports and how to address them.
  • COSO integration into ICFR testing frameworks.
  • Planning and executing control tests aligned with PCAOB AS 2315 standards.
 
Benefits of Attending
  • Comprehensive Knowledge: Gain a thorough understanding of PCAOB AS 2315 and internal controls testing.
  • Actionable Insights: Learn practical tools and strategies to enhance audit quality and sampling reliability.
  • Regulatory Preparedness: Be fully equipped to address PCAOB requirements and avoid common deficiencies.
  • Earn CPE Credits: Receive 2 CPE credits and a certificate to enhance your professional standing.
 
Event Details
  • Schedule: Virtual seminar offered every eight weeks on Thursdays, 10 a.m.–12 p.m. CST.
  • Format: Group Internet-Based, interactive session.
  • Prerequisites: Participation in PCAOB AS 2315 Overview and Substantive Testing courses.
  • Delivery Method: Real-world examples, critical issue assessments, and best practice frameworks.
  • Cost: $140.
  • Private Sessions Available: Customizable event scheduling for groups of 2 or more.
 
Who Should Attend?
This course is designed for professionals seeking to enhance their internal controls auditing skills, including:
  • Auditors: Improve internal control assessments to meet PCAOB standards.
  • CPA Firm Staff: Master audit sampling techniques to deliver reliable results.
  • Financial Professionals: Enhance compliance capabilities in audits requiring rigorous control testing.
 
Why Audit Sampling Matters
Audit sampling is a critical component in the assessment of internal controls, ensuring validity and precision in financial reporting. Understanding and adhering to PCAOB AS 2315 standards enables:
  • Enhanced Control Assessments: Make informed decisions supported by reliable data.
  • Regulatory Compliance: Meet PCAOB expectations while maintaining audit independence and quality.
  • Strengthened Audit Processes: Improve efficiency and mitigate risks in ICFR evaluations.
 
Register Now
Seize this opportunity to build expertise in audit sampling and internal controls testing. Gain the knowledge and confidence needed to excel in PCAOB-regulated audits, ensuring your practices meet the highest industry standards.
 
Register today and take a pivotal step in advancing your career and professional development!

PCAOB AS 2315: Audit Sampling for Internal Controls Testing

$140.00Price

  • Offered every eight weeks on Thursdays at 10:00 a.m. to 12:00 noon Central Time in two CPE-Credit event.

     

    We can schedule private events on your timetable for two or more attendees.

     

    NASBA Program Disclosure

    Program Level of Understanding: Basic

    Prerequisites: PCAOB AS 2315: Overview and PCAOB AS 2315: Substantive Testing

    Advance Preparation: Read PCAOB AS 2315: Audit Sampling

    Delivery Format: Group Internet Based

    NASBA Field(s) of Study: Auditing

    CPE Credits: 2, based on 50 minutes of instruction per hour

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Corporate Compliance Seminars is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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In accordance with the standards of the National Registry of CPE Sponsors, CPE credits are granted based on a 50-minute hour.

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National Registry of CPE Sponsors ID #108983

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Complaints may also be forwarded to the company principals, David S. Marshall (708-205-2366; davem@cseminars.com) and/ or John Blackshire (479-200-4373; johnb@cseminars.com)

 

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At CCS, we are deeply dedicated to delivering NASBA-sponsored Continuing Professional Education (CPE) training events focusing on vital subjects such as risk management, audit & assurance, internal controls, internal audit, cybersecurity, and compliance. Our educational content is meticulously crafted to be accessible through live webinars and in-person CPE events, custom-tailored to meet the CPE requirements of certifications including CIA, CPA, CISA, CFE, and other professional certifications.

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We take immense pride in our pivotal role over the past twenty years of empowering participants to expand their audit expertise and develop a deep understanding of best-practice frameworks and standards established by eminent organizations such as IIA, AICPA, COSO Framework, PCAOB Auditing Standards, NAIC Model Laws, GAO Green Book, GAO Yellow Book, NIST, ISO, CMMC, ACFE, SEC, and IAASB.

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Our comprehensive CPE training events provide invaluable insights across a diverse spectrum of topics, encompassing internal auditing, external audits, planning and execution of audits using the PCAOB Auditing Standards, formulation and implementation of effective internal audits, risk identification and evaluation, adherence to accounting and auditing standards, proficient management of business endeavors and projects, ITGCs and application controls, vigilant oversight of vendor and third-party risks, robust cybersecurity initiatives, and the reporting of audit, risk management, and internal control training courses.

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Furthermore, we offer our professional attendees the opportunity to engage with our webinar CPE events virtually, featuring live instructors, or to participate in-person at select cities or a location of their choice.

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We consider our target audience to include chief audit executives, audit partners in CPA firms, chief compliance officers, audit managers, audit supervisors, external auditors, internal auditors, internal control professionals, quality control professionals, compliance professionals, board members, and other professionals who prioritize continuous improvement and organizational sustainability.

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Our CPE events are all based on the professional standards provided by the IIA, AICPA, PCAOB Auditing Standards, SEC, ISACA, ACFE, NAIC regulations, NIST, ISO, CMMC, COSO Framework, GAO Yellow Book, GAO Green Book, U.S. GAAP, IFRS, and IAASB.

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The CCS training staff has a broad range of experience in internal auditing, Big 4 auditing, software development and implementation, Big 4 consulting, governmental accounting and auditing, regulatory compliance and professional training.

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Our flexibility in delivering content allows us to cater to the diverse needs of our professional audit function, internal control professional and information technology participants, ensuring a truly enriching learning experience for all.

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Explore our CPE event offerings and sign up for your first CPE training event today!

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