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Are you starting your audit off on the right foot? At the core of every audit are the goals of identifying, assessing and responding to risks of material misstatement. However, more than a decade after the Risk Assessment Standards were issued, the AICPA Peer Review team has found that more than one in 10 firms failed to comply with AU • C Section 315 or 330.
• Identify the most commonly misapplied requirements of AU • C Sections 315 and 330.
• Recognize the intent of the Standards and how the requirements should be interpreted.
• Discuss practical application of the Standards in audits of small • to medium • sized entities.
• Recall helpful resources to support quality performance.
• Risk Assessment Standards
• Peer Review
• AU • C Sections 315 and 330
auditors
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