How To Achieve Adequate Audit Supervision
Date: Tuesday, October 13, 2026
Instructor: Salvatore Collemi
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
Effective audit supervision is essential to audit quality, regulatory compliance, and successful engagement execution. This course provides a comprehensive, practitioner‑focused overview of the current AICPA Auditing Standards Board (ASB) pronouncements, including new requirements arising from the Quality Management Standards project. Participants will gain clarity on planning, supervision, communication requirements, and documentation standards that apply to private‑company audits.
Through real‑world examples and updated guidance, this program addresses how auditors should plan engagements, oversee team members, evaluate specialized skills, communicate with those charged with governance, and apply judgment throughout the audit. Designed for professionals supervising audit engagements or preparing to advance into in‑charge or audit manager roles, this course delivers actionable insights to strengthen both technical and leadership competencies.
Who Should Attend
This course is ideal for professionals involved in supervising or reviewing audit engagements for private entities
Topics Covered
- Planning and Supervision: ASB updates and requirements
- AU‑C Section 200 refresher and core supervision responsibilities
- Engagement acceptance and establishing an understanding with the client
- Developing the overall audit strategy and audit plan
- Preliminary engagement procedures and documentation expectations
- Determining involvement of specialists and supervising their work
- Governance communication requirements and timing considerations
- Supervising engagement teams: expectations, documentation, escalation, and review
- Initial audit engagements and additional considerations
- Examples of matters considered when forming audit strategy
- Quality Management Standards: impact on audit supervision and oversight
- Q&A and practical scenarios for improved audit supervision
Learning Objectives
- Recognize new and emerging ASB pronouncements impacting audit planning and supervision
- Identify the auditing standard requiring auditors to adequately plan and properly supervise engagement assistants
- Explain risk‑based planning requirements and how they align with the auditor’s understanding of the entity and its internal control environment
- Identify the AU‑C section governing required communications with those charged with governance
- Evaluate key technical and soft skills needed to perform effectively as an in‑charge or audit manager
- Apply quality management concepts to improve engagement oversight, documentation, and reporting
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
