<p>This course will be an overview of:</p> <ul> <li>The Public Company Accounting Oversight Board (PCAOB), a not-for-profit organization established by Congress to oversee the audits of public companies</li> <li>Auditing standards issued by the PCAOB, based on the reorganized standards from PCAOB Release No. 2015-002 on March 31, 2015, and amended by Release No. 2017-001 on June 1, 2017</li> <li>Audit procedures for audit planning and risk assessment</li> </ul>