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More than a decade after the Risk Assessment Standards were issued, the AICPA Peer Review team continues to find that more than half of all firms fail to comply with AU-C Section 315 or 330. Liz Gantnier, PRB Member and Chair of the Standards Task Force, and Carl Mayes, Associate Director – CPA Quality and Evolution will discuss the most pervasive issues peer reviewers uncover, and advice and resources you can provide to your peer review clients to help them in these areas.
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.
