Audit deficiencies continue to be a focus area for peer reviewers, regulators, and state boards of accountancy. This course examines common deficiencies identified by the AICPA and state boards, highlighting recurring issues that affect audit quality and compliance.

The course covers frequently cited problem areas, including risk assessment, analytical procedures, audit sampling, and group audits. Participants will review why these deficiencies occur and explore best practices that can help reduce risk and strengthen audit execution.

This course is designed to help auditors recognize areas of heightened scrutiny and better understand how to address common deficiencies through more effective audit planning and performance.