Advanced Staff Training: Writing Audit Reports

Author: Robert K Minniti

Are you up to speed on the standards for writing audit reports? This course will concentrate on the requirements for writing PCAOB and government audit reports. We will also discuss how the AICPA standards are similar to, and are different from the PCAOB standards. This course the final course in the audit staff training and should be taken after completing the prerequisite courses Reviewing Work Papers & Fieldwork (2); Auditing Notes & Disclosures (2).

Publication Date: July 2023

Designed For
CPAs, CMAs, CFFs, MAFFs, CGMAs, internal auditors, CIAs, external auditors, managers, CFOs and others responsible for payroll audits.

Topics Covered

• Generally Accepted Auditing Standards
• Government Auditing
• Audit Opinions
• PCAOB Audits of Internal Controls
• PCAOB Audit Reports
• PCAOB — Dating the Audit Report
• Government Audit Reports

Learning Objectives

• Identify standards for writing audit reports
• Recognize and apply generally Accepted Auditing Standards under the Standards of reporting
• Identify requirements for government audit reports
• Describe true statements regarding PCAOB audit reports

Level
Advanced

Instructional Method
Self-Study

NASBA Field of Study
Auditing (2 hours)

Program Prerequisites
Basic understanding of audit reports.

Advance Preparation
None