Focus on improving audit quality while discussing the AICPA's six-point plan to improve audit performance and audit quality indicators. Learn how practitioners can implement quality control mechanisms in their practices.
Learning Objectives
• Recognize peer review/inspection results
• Identify common auditing failures
• Determine how to develop an audit quality improvement plan
Major Topics
• National auditing quality performance
• Impact of PCAOB on industry
• Common audit failures and why they occur
• AICPA enhancing audit quality initiative
• Audit quality indicators
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