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PCAOB AS 1215: Audit Documentation

PCAOB AS 1215: Audit Documentation

Welcome to a comprehensive one-hour CPE training event focused on the intricate details of PCAOB Auditing Standard 1215. This in-depth session is designed to provide participants with a thorough understanding of the standard's requirements and practical applications, ensuring that audit documentation processes are effectively managed and executed. All of our instructors will bring their Big 4 audit experience to this event.


During this engaging training event, attendees will gain valuable insights into the nuances of PCAOB Auditing Standard 1215, covering critical aspects such as documentation preparation, evidence retention, and real-world case studies. Our interactive discussions will address participant queries, fostering deeper understanding and practical application of the standard's principles.


By actively participating in this training, you will equip yourself to navigate the complexities of audit documentation within the framework of AS 1215. Furthermore, upon completion of the one-hour session, attendees to this PCAOB auditing standard CPE event will earn 1 CPE hour and receive a certificate of completion, validating their proficiency in applying PCAOB Auditing Standard 1215.


Don't miss this opportunity to enhance your expertise in audit documentation and gain valuable insights from industry experts. Join us for this insightful training event and elevate your proficiency in implementing PCAOB Auditing Standard 1215.

  • Details on Event Presentation

    Being offered on Friday every six weeks at 1:00 p.m. to 2:00 p.m. Central Time.

    We can schedule private events on your timetable for two or more attendees. Bring this event on AS 1215 to your audit team.

    NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 1, based on 50 minutes of instruction per hour

  • CPE Event Highlights

    • Understanding Audit Documentation: Gain a comprehensive understanding of the scope and importance of audit documentation in the context of PCAOB standards.

    • Documentation Requirements: Explore the specific documentation requirements outlined in AS 1215, including the proper documentation of audit procedures, evidence, and findings.

    • Quality Control and Review: Learn about best practices for maintaining the quality of audit documentation and conducting thorough reviews to ensure compliance with regulatory standards.

    By focusing on these key highlights, participants can expect to gain actionable insights and practical knowledge that will empower them to navigate the complexities of audit documentation within the framework of PCAOB Auditing Standard 1215.

  • Learning Objectives

    • Understanding the Scope of Audit Documentation: Exploring the key components and scope of audit documentation as outlined in PCAOB Auditing Standard 1215.

    • Documentation Requirements: Delving into the specific requirements for documenting audit procedures, evidence, and findings in accordance with the standard.

    • Documentation Quality and Review: Examining strategies for maintaining the quality of audit documentation and conducting effective reviews to ensure compliance and accuracy.

  • Key Issues on the Agenda

    Introductions and Administrative Items

    Section 1 - Definitions and Concepts

    Section 2 - PCAOB Auditing Standard Details

    Section 3 - Going Forward

  • Summary of the Subject Matter

    This CPE training event delves into the critical subject of PCAOB Auditing Standard 1215: Audit Documentation, aiming to equip participants with a comprehensive understanding of the standard's requirements and practical application.

    The event covers the establishment of general requirements for preparing and retaining documentation in engagements conducted pursuant to the standard. Participants can expect to gain insights into the need to document procedures performed and evidence obtained, ensuring proper consideration of audit documentation. 

    Additionally, the training event includes interactive discussions and a Q&A session to address participant queries and provide deeper insights into the nuances of audit documentation under PCAOB standards.

  • Authoritative Sources

    Here's a curated list of authoritative sources designed to serve as companions on your journey. These resources are not just repositories of information; they are beacons that shine a light on the path toward excellence in audit documentation.

    Engaging with these resources, each an authoritative voice in the realm of audit documentation, is more than just an act of professional development. It's a commitment to upholding the trust placed in us by the public, our clients, and our profession. As we navigate through the complexities of our work, let's remember that at the heart of audit documentation lies our dedication to transparency, accuracy, and integrity. Together, guided by these principles and informed by the best practices captured in these resources, we can continue to elevate the standard of our work and the value we bring to the auditing profession.

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