Self-Serve tier

Disclosure Controls and Procedures (DC&P) vs Internal Control over Financial Reporting (ICFR); cites 17 CFR §240.13a-15(e), §240.13a-15(f), and the DCP-only conclusion required by §302.

Auditor fraud risk assessment under PCAOB AS 2401 with the presumed risk of management override and revenue recognition fraud; brainstorming, response design, and journal-entry testing.

Going-concern evaluation for the 12-month look-forward period under PCAOB AS 2415 and ASU 2014-15 (ASC 205-40); auditor's substantial doubt analysis, management plans, and explanatory paragraph.

ICFR deficiency severity evaluation under PCAOB AS 2201; distinguishes control deficiency, significant deficiency, and material weakness with disclosure consequences and remediation playbook.

ITGC scoping and segregation-of-duties review under PCAOB AS 2110 risk assessment; access, change management, computer operations, and SoD conflicts in financial reporting systems.

Management representation letter under PCAOB AS 2805; required representations, dating, signatories, and effect of management refusal on the audit opinion.

Engagement Quality Review under PCAOB AS 1201; EQR partner role, scope of review, concurrence requirements, and documentation expectations before report release.

Related-party transaction identification, evaluation, and disclosure under PCAOB AS 2410 and ASC 850; auditor procedures, audit committee oversight, and Reg S-K Item 404 disclosures.

Restatement decision framework — Big R reissuance vs Little r revision under ASC 250 and SAB 99/108 materiality; Item 4.02 8-K, ICFR consequences, and clawback (Rule 10D-1) implications.

SOX §302 CEO/CFO certification workflow for quarterly 10-Q and annual 10-K filings; cites 15 USC §7241, 17 CFR §240.13a-14, and SEC enforcement against false certifications.

SOX §404(b) external auditor attestation on ICFR for accelerated and large accelerated filers; cites 15 USC §7262(b), 17 CFR §240.12b-2 filer definitions, and PCAOB AS 2201.

SOX §404(a) management assessment of ICFR using COSO 2013 framework; cites 15 USC §7262, 17 CFR §240.13a-15(c), and SEC Interpretive Release 33-8810 management guidance.