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PCAOB AS 2810: Evaluating Audit Results

PCAOB AS 2810: Evaluating Audit Results

Join us for a comprehensive Continuing Professional Education (CPE) event focused on PCAOB AS 2810, "Evaluating Audit Results." This event is designed to provide auditors with in-depth knowledge and practical insights into the key concepts and requirements of PCAOB AS 2810, enhancing their ability to effectively evaluate audit results and issue reliable audit opinions.


During this event, participants will delve into the following:

  • Gaining a thorough understanding of the scope and objectives of PCAOB AS 2810 and its applicability to audits of public companies. Learn about the rationale behind the standard and its importance in promoting audit quality and consistency.
  • Exploring the concept of materiality and its significance in evaluating audit results. Understand how to assess materiality in financial statements and its impact on audit conclusions and disclosures.
  • Learning techniques for assessing and managing audit risk throughout the audit process.
  • Understanding the relationship between audit risk and the evaluation of audit results, ensuring the appropriate level of audit procedures is performed to address identified risks.
  • Discovering the  best practices for obtaining sufficient and appropriate audit evidence to support audit conclusions.
  • Developing skills in exercising professional judgment and skepticism when evaluating audit results. Understand the importance of independent thinking, critical analysis of evidence, and challenging management assertions to arrive at reliable conclusions.
  • Exploring the requirements and techniques for evaluating the consistency of financial statements within the current period and with prior periods. Learn how to identify and address inconsistencies, changes, and their impact on audit conclusions and disclosures.
  • Understanding the documentation requirements outlined in PCAOB AS 2810 for the evaluation of audit results. Learn how to effectively document the evaluation process, including significant judgments made, supporting evidence, and conclusions reached.


By attending this CPE event on PCAOB AS 2810, participants will gain valuable insights into evaluating audit results and issuing reliable audit opinions. They will acquire practical skills and techniques to enhance the quality of their audit procedures, exercise professional judgment and skepticism, and effectively document their evaluation process.


Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

  • Details on Event Presentation

    Being offered on selected on Tuesdays at 10:00 a.m. to 12:00 noon Central Time.

    We can schedule private events on your timetable for two or more attendees.

  • CPE Event Highlights

    Here are the highlights of this CPE event on PCAOB AS 2810 - Evaluating Audit Results:

    • In-depth exploration of PCAOB AS 2810 requirements and principles
    • Understanding materiality assessment and its impact on audit conclusions
    • Strategies for assessing and managing audit risk throughout the audit process
    • Techniques for obtaining sufficient and appropriate audit evidence
    • Enhancing professional judgment and skepticism skills
    • Evaluating consistency within financial statements and across periods
    • Best practices for effective audit documentation

    Join us for this valuable CPE event to deepen your understanding and enhance your skills in evaluating audit results according to PCAOB AS 2810.

  • Learning Objectives

    Attendees will:

    • Understand the key requirements and principles of PCAOB AS 2810
    • Know the key factors that affect the evaluation of audit results
    • See how to analyze material misstatements
    • Comprehend the documentation requirements
    • Be able to apply the right professional judgment and skepticism



  • Key Issues on the Agenda

    Introductions and Administrative Items

    • Introductions

    • What is the "PCAOB Auditing Standards" context?

    • What are the Five Major Audit Standard Sections

    • What is in Section 2810: Evaluating Audit Results

    Section 2 - Major Concepts Concering this Standard

    • Materiality
    • Audit Risk
    • Sufficient Appropriate Audit Evidence
    • Professional Judgment and Skepticism
    • Evaluating Consistency
    • Audit Documentation

    Section 3 - Auditing Standard 2810

    • Introduction and Objective from the Standard

    • Evaluating The Results of the Audit of Financial Statements

    • Performing Analytical Procedures in the Overall Review

    • Accumulating and Evaluating Identified Misstatements

    • Evaluating the Qualitative Aspects of the Company's Accounting Practices

    • Evaluating Conditions Relating to the Assessment of Fraud Risks

    • Evaluating Financial Statements and the Disclosures

    • Evaluating Audit Evidence

    • Evaluating ICFR

    Section 4 - Going Forward and Summary

    • PCAOB Inspections Observations on Section 2810

    • PCAOB Guidance on AS 2810

  • 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: 2, based on 50 minutes of instruction per hour

  • Summary of Subject Matter

    This event overviews PCAOB Auditing Standard 2810, "Evaluating Audit Results." Explore materiality assessment, audit risk evaluation, and obtaining sufficient audit evidence. Enhance professional judgment and skepticism skills. Learn techniques for evaluating consistency and applying best practices in audit documentation.

    Don't miss this opportunity to deepen your understanding of PCAOB AS 2810 and develop essential skills in evaluating audit results. Join us for a valuable CPE event that will enhance your abilities and contribute to your professional growth.

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