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Risk Assessment During the Recovery
Audit & Assurance
CPE Self-study

Risk Assessment During the Recovery

This course will review the risk assessment standard requirements and discuss the importance of risk assessment during the pandemic recovery period. It will help you to improve audit quality by avoiding common challenges.

$105 - $129
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



1 year

Product Number


 Business & partner 
Product Details

Prepare yourself for common challenges during the pandemic and recovery period by reviewing the risk assessment standard requirements.

Stay compliant

Prepare to handle new and heightened risks in the wake of the coronavirus pandemic. Understand how to perform high-quality audit engagements by appropriately identifying and responding to the risks of material misstatement.

Peer Review issues

Several engagements continue to fail to comply with the risk assessment standards. Learn about the most pervasive risk assessment issues the Peer Review team has uncovered and how to avoid them in your practice.

Pandemic fallout

Learn how to properly assess risk affecting clients during the coronavirus pandemic.

Who Will Benefit
  • Practitioners who perform audit engagements
Key Topics
  • Misconceptions leading to noncompliance with AU-C sections 315 and 330
  • Understanding the entity and its environment, including internal control
  • Assessing the risks of material misstatement
  • Performing audit procedures in response to assessed risks
  • New risks to consider as a result of the COVID-19 pandemic
Learning Outcomes
  • Identify the most common challenges auditors encounter with respect to AU-C sections 315 and 330.
  • Recall the intent of the standards and how the requirements should be interpreted.
  • Recognize practical application of the standards in audits of small- to medium-sized entities.
  • Identify and access helpful resources to support quality performance.
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

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6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at

Contact us

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Risk Assessment During the Recovery
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