Firm Training required by Report Acceptance Bodies (RABs)
RABs are now required to assign 188bet亚洲真人体育下载 courses related to 提升审计质素 (EAQ) select focus areas as corrective actions or implementation plans when:
- significant deficiencies, deficiencies and findings are identified related to these areas and
- CPE is determined to be the necessary follow up action.
RABs may assign or allow an alternative course if it meets the learning objectives of the 188bet亚洲真人体育下载 course (as described in the product page of the 188bet亚洲真人体育下载’s online store). We would certainly encourage RABs to look first to these courses to help firms remediate issues identified in these areas.
| 课程 | 何时分配 |
| Applying and Scaling 审计 Risk Assessment Procedures Under SAS No. 145 | When significant deficiencies, deficiencies and findings are identified related to noncompliance with the requirements for 1) identifying and assessing the risks of material misstatement and 2) performing audit procedures in response to assessed risks and evaluating the audit evidence obtained (AU-C 315.26日通过 .32和AU-C 330) |
| 的 Crucial Connection - Why You Should Care About Your Client's System of Internal Control | When significant deficiencies, deficiencies and findings are identified related to noncompliance with the requirements for understanding the entity and its environment, including the entity’s internal control (AU-C 315.12通过 .25) |
| Documenting Your EBP 审计: What You Need to Know | When significant deficiencies, deficiencies and findings are identified related to noncompliance with documentation requirements specifically as it relates to EBP engagements |
| Advanced 188bet亚洲真人体育下载 in a Single 审计 | When significant deficiencies, deficiencies and findings are identified related to noncompliance with Single 审计 requirements |
Risk Assessment On-site Training 课程 (Available for CPEA members only)
的 CPEA’s Risk Assessment training course refreshes and reinforces staff’s skills in performing risk assessment procedures on audit engagements, especially audits of small to medium-sized entities. Please contact Susanne Richards at cpea@dektinary.com or (334) 260-2326 for information and/or to book your firm's on-site training event today!
