CPA Auditing and Attestation (AUD) Flashcards

Master CPA Auditing and Attestation (AUD) concepts with interactive flashcards

Study Materials

Reinforce your knowledge of key CPA Auditing and Attestation terms and concepts with our custom flashcards. Perfect for quick reviews, these flashcards allow you to study on-the-go and retain essential information efficiently.

Flashcard Topics

Accounting & Review Service Engagements & Interim Reviews

12 cards

Letters for Underwriters

Accounting & Review Service Engagements & Interim Reviews6 cards

Preparation vs Compilation vs Review Engagements

Accounting & Review Service Engagements & Interim Reviews6 cards

Audit Reports

24 cards

Audit Engagements-Auditors

Audit Reports6 cards

Audit Engagements-Evidence

Audit Reports6 cards

Audit Opinions

Audit Reports6 cards

Professional Standards

Audit Reports6 cards

Audit Risk Evidence

18 cards

Fraud Incentives

Audit Risk Evidence6 cards

Fraud vs Error

Audit Risk Evidence6 cards

The Fraud Triangle

Audit Risk Evidence6 cards

Audit Sampling

18 cards

IT Controls 

Audit Sampling 6 cards

Materiality

Audit Sampling 6 cards

Sampling 

Audit Sampling 6 cards

Cash Cycle, Revenue Cycle, and Expenditure Cycle

18 cards

Cash Cycle

Cash Cycle, Revenue Cycle, and Expenditure Cycle6 cards

Expenditure Cycle

Cash Cycle, Revenue Cycle, and Expenditure Cycle6 cards

Revenue Cycle

Cash Cycle, Revenue Cycle, and Expenditure Cycle6 cards

Compliance, & Government Audits

18 cards

Types of Engagements - Agreed Upon Procedures

Compliance, & Government Audits6 cards

Types of Engagements - Government Audits

Compliance, & Government Audits6 cards

Types of Engagements - Integrated Audits

Compliance, & Government Audits6 cards

Ethics & Professional Responsibility

18 cards

Ethics - AICPA

Ethics & Professional Responsibility6 cards

Ethics - GAO and DOL

Ethics & Professional Responsibility6 cards

Ethics - SEC & PCAOB

Ethics & Professional Responsibility6 cards

Integrated Audits & Attestation Engagements

12 cards

Types of Engagements - SSAE

Integrated Audits & Attestation Engagements6 cards

Types of Engagements - SSARS

Integrated Audits & Attestation Engagements6 cards

Performing Further Procedures

18 cards

Communication with Management

Performing Further Procedures 6 cards

Inventory Cycle

Performing Further Procedures 6 cards

Investment Cycle

Performing Further Procedures 6 cards

Quality Control, Engagement Acceptance, Planning, & Internal Control

29 cards

The Audit Process - Documentation

Quality Control, Engagement Acceptance, Planning, & Internal Control6 cards

The Audit Process - Planning

Quality Control, Engagement Acceptance, Planning, & Internal Control6 cards

The Audit Process - Quality Control

Quality Control, Engagement Acceptance, Planning, & Internal Control5 cards

The Audit Process - Risk Assessment

Quality Control, Engagement Acceptance, Planning, & Internal Control6 cards

The Audit Process - Setting Terms for the Engagement

Quality Control, Engagement Acceptance, Planning, & Internal Control6 cards
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