Course Details
CPE Credits: 3.0
Field of Study: Auditing
Prerequisites: Familiarity with PCAOB audit planning, risk assessment, and broker-dealer operations.
Advanced Preparation: None.
Program Level: Intermediate
Delivery Method: Group Internet Based
Location / Platform: Virtual
Time Zone: Eastern Time
Course Description
A practical course on designing and performing audit procedures that respond to assessed risks of material misstatement. Topics include the nature, timing, and extent of procedures, tests of controls, substantive procedures, significant risks, fraud risks, and reassessment based on audit results.
Learning Objectives
Upon completion of this course, participants will be able to:
Apply PCAOB auditing standards to the execution of common broker-dealer audit procedures.
Determine appropriate audit procedures for significant broker-dealer accounts, transactions, and disclosures.
Evaluate whether audit evidence obtained is sufficient and appropriate to support audit conclusions.
Identify circumstances requiring additional procedures, consultation, or modification of the audit approach.
Assess whether the completed audit supports the auditor’s opinion and required regulatory reporting.
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.