PCAOB Auditing Standard 2105: Consideration of Materiality


This event qualifies for 2 CEUs

This event qualifies for 2 CPEs

This event qualifies for 2 CLPs


This PCAOB Auditing Standard 2105: Consideration of Materiality in Planning and Performing an Audit establishes requirements regarding the auditor's consideration of materiality in planning and performing an audit.


In interpreting the federal securities laws, the U.S. Supreme Court has held that a fact is material if there is "a substantial likelihood that the . . . fact would have been viewed by the reasonable investor as having significantly altered the 'total mix' of information made available." As the Supreme Court has noted, determinations of materiality require "delicate assessments of the inferences a 'reasonable shareholder' would draw from a given set of facts and the significance of those inferences to him.

 

This timely, two hour CPE PCAOB Audit Standard training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn how this PCAOB Auditing Standard should be reflected in the auditing workpapers.

 

Follow the below links for further detail information:
Seminar Highlights
Learning Objectives
Key Issues on the Agenda

Speaker and Presenter Information

John C. Blackshire, Jr., CPA is the CEO of The Accountware Group, Inc. (TAG) of Austin, TX. He has over 40 years of business management, internal control, software development and auditing experience. TAG helps companies improve their business processes, implement financial systems, and comply with the requirements of the Sarbanes-Oxley Act.

Expected Number of Attendees

15

Relevant Government Agencies

Other Federal Agencies, Federal Government


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Event Type
Virtual


This event has no exhibitor/sponsor opportunities


When
Mon, Nov 29, 2021, 1:00pm - 2:30pm CT


Cost

Single Attendee:  $120.00 (Until 12/31/2021)


Website
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Organizer
Corporate Compliance Seminars


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