Risk Assessment for Peer Reviewers
Date: September 17, 2018
Time: 3:30 PM ET - 5:30 PM ET
Recommeded CPE Credit: 2

Webcast Description:

More than a decade after the Risk Assessment Standards were issued, the AICPA Peer Review team has found that more than one in every 10 firms failed to comply with AU-C Section 315 or 330. Anecdotal evidence suggests the ratio may be even higher. The Peer Review Board recently approved revised guidance to assist peer reviewers when firms fail to comply with the risk assessment standards. This includes: • Properly concluding on the review of the engagement • Assessing the impact to the reviewer’s opinion on the firm’s system of quality control • Determining what type of follow up actions to recommend and when The presenters will also cover the various requirements in AU-C Section 315 and 330 as well as many common misconceptions.

Learning Objectives:

When you complete this webcast you will be able to:

  • Identify the most commonly misapplied requirements of AU-C Sections 315 and 330.
  • Determine how non-compliance with the risk assessment standards should be assessed from the peer review perspective
  • Understand the intent of the Standards and how the requirements should be interpreted.


Field of Study: Auditing
Level: Basic
Prerequisites: None


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