PCAOB Audit Standards Part 3


The Public Company Accounting Oversight Board (PCAOB) is a not-for-profit organization established by Congress to oversee the audits of public companies. The PCAOB's responsibility is to establish auditing and related professional practice standards for registered public accounting firms to follow in the preparation and issuance of audit reports. This is Part 3 of four courses that cover auditing standards issued by the PCAOB, based on the reorganized standards from PCAOB Release No. 2015-002 on March 31, 2015. This course is focused on audit procedures for internal control over financial reporting; audit procedures in response to risks; nature, timing, and extent; and audit procedures for specific aspects of the audit.