Course Details
CPE Credits: 2.0
Field of Study: Auditing
Prerequisites: Experience with PCAOB audit or attestation engagements and familiarity with significant audit judgments is recommended.
Advanced Preparation: None.
Program Level: Advanced
Delivery Method: Group Internet Based
Location / Platform: Virtual
Time Zone: Eastern Time
Course Description
A practical course on the responsibilities of the engagement quality reviewer under PCAOB AS 1220. The course addresses reviewer eligibility, required procedures, evaluation of significant judgments and conclusions, concurring approval of issuance, documentation, and inspection considerations.
Learning Objectives
Upon completion of this course, participants will be able to:
Explain the responsibilities and eligibility requirements of an engagement quality reviewer under PCAOB standards.
Identify the significant judgments and conclusions that must be evaluated during an engagement quality review.
Apply EQR procedures to significant audit and attestation matters arising in audit engagements.
Assess whether sufficient review procedures have been completed to support concurring approval of issuance.
Identify EQR documentation deficiencies that may result in PCAOB inspection findings.
Instructor
Harley Aronoff, CPA
CPE Policies
Complaint Resolution Policy
For complaints or concerns regarding this program, contact Blue Diamond Audit & Regulatory Advisors by email at Concierge@bluediamondauditadvisors.com
Attendance Requirements
Participants must attend the entire program and actively participate in all sessions to receive full credit.
Partial credit will not be awarded.
Refund / Cancellation Policy
Refund requests must be submitted in writing at least 10 days prior to the program date. If Blue Diamond Audit Advisors must cancel a training course, participants will receive a full refund or a credit for a future training course, valid for up to 1 year from the date of the canceled event. Participants will be notified of any cancellation via email at the address provided during course registration.
Blue Diamond Audit & Regulatory Advisors 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.