CPA Auditing and Attestation (AUD) Help - Learn by Concept

Learn by Concept

Concepts

• CPA Auditing and Attestation (AUD)

  • Accounting & Review Service Engagements & Interim Reviews

    • Letters for Underwriters

    • Preparation vs Compilation vs Review Engagements

  • Audit Reports

    • Audit Engagements-Auditors

    • Audit Engagements-Evidence

    • Audit Opinions

    • Professional Standards

  • Audit Risk Evidence

    • Fraud Incentives

    • Fraud vs Error

    • The Fraud Triangle

  • Audit Sampling

    • IT Controls 

    • Materiality

    • Sampling 

  • Cash Cycle, Revenue Cycle, and Expenditure Cycle

    • Cash Cycle

    • Expenditure Cycle

    • Revenue Cycle

  • Compliance, & Government Audits

    • Types of Engagements - Agreed Upon Procedures

    • Types of Engagements - Government Audits

    • Types of Engagements - Integrated Audits

  • Ethics & Professional Responsibility

    • Ethics - AICPA

    • Ethics - GAO and DOL

    • Ethics - SEC & PCAOB

  • Integrated Audits & Attestation Engagements

    • Types of Engagements - SSAE

    • Types of Engagements - SSARS

  • Performing Further Procedures

    • Communication with Management

    • Inventory Cycle

    • Investment Cycle

  • Quality Control, Engagement Acceptance, Planning, & Internal Control

    • The Audit Process - Documentation

    • The Audit Process - Planning

    • The Audit Process - Quality Control

    • The Audit Process - Risk Assessment

    • The Audit Process - Setting Terms for the Engagement