CPA Auditing and Attestation (AUD)

Certified Public Accountant Auditing and Attestation examination.

Audit Fundamentals & PrinciplesEthics and Professional ResponsibilitiesAudit Evidence & Documentation
Internal Controls & Risk AssessmentAudit Sampling & Analytical ProceduresAudit Reports & Opinions
Auditing Revenue CyclesTesting Inventory & Physical CountsAuditing Information Systems
Time Management for the AUD ExamMastering Multiple Choice & SimulationsActive Learning Techniques
Audit Fundamentals &...Ethics and Professio...Audit Evidence & Doc...Internal Controls & ...Audit Sampling & Ana...Audit Reports & Opin...Auditing Revenue Cyc...Testing Inventory & ...Auditing Information...Time Management for ...Mastering Multiple C...Active Learning Tech...
Practical Applications

Auditing Information Systems

Technology in Auditing

Modern audits rely on information systems (IS). Auditors must assess these systems for reliability and security.

Key Steps

  • Evaluate IT controls (access, backups, change management).
  • Test data integrity and system-generated reports.
  • Use computer-assisted audit techniques (CAATs).

Why It Matters

Strong IT controls help prevent errors, fraud, and cyber threats, making audits more robust.

Examples

  • An auditor tests password policies and access logs.

  • A CPA uses specialized software to analyze large data sets for anomalies.

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Time Management for the AUD Exam
Auditing Information Systems - CPA Auditing and Attestation (AUD) Content | Practice Hub