AUD CPA Exam: How to Determine the Sources of Sufficient Appropriate Evidence Obtained in an Engagement
AUD CPA Exam: How to Perform Procedures Using Outputs from Audit Data Analytic Techniques to Determine Relationships and Trends
AUD CPA Exam: Understanding How to Apply Automated Tools and Techniques to Data in a Given Context to Generate Useful Information
AUD CPA Exam: How to Perform Procedures to Validate the Reliability of Data and Information Obtained During an Engagement
AUD CPA Exam: How to Determine Attribute Structures and Format When Doing Data Extraction to Complete Planned Procedures
AUD CPA Exam: Understanding the Characteristics and Uses of Different Measurement Scales Such as Nominal Ordinal, Etc.
AUD CPA Exam: Understanding When an Entity Is Required to Have a Single Audit, Including Identifying Federal Awards and Major Programs
AUD CPA Exam: How to Perform Procedures to Identify Related Party Relationships and Transactions, Including Significant Unusual Transactions
AUD CPA Exam: How to Recognize the Potential Impact of Significant Accounting Estimates on the RMM, Including Indicators of Management Bias
AUD CPA Exam: How to Perform Tests of Compliance with Laws and Regulations Affecting an Entity But Without a Direct Affect on the Financial Statements
AUD CPA Exam: How to Perform Tests of Compliance with Laws and Regulations Affecting an Entity’s Financial Statements in an Engagement
AUD CPA Exam: Understanding the Accountant’s Responsibilities Regarding Laws Affecting an Entity But Without a Direct Effect on the Financial Statements
AUD CPA Exam: Understanding the Accountant’s Responsibilities Regarding Laws and Regulations Affecting an Entity’s Financial Statements for an Engagement
AUD CPA Exam: Performing Procedures to Determine the Extent the Engagement Team Can use the Work of the Internal Audit Function, IT Auditor, Auditor’s Specialist, Etc.
AUD CPA Exam: Determining the Nature and Scope of the Internal Audit Function, IT Auditor, Auditor’s Specialist, Management’s Specialist, or Component Auditor
AUD CPA Exam: Identifying the Factors to Determine the Extent the Engagement Team Can Use the Work of Internal Auditors, IT Auditors, Etc.
AUD CPA Exam: Using Outputs from Audit Data Analytic Procedures to Identify Transactions with Higher RMM to Develop Planned Audit Procedures
AUD CPA Exam: Analyzing the RMM, Including the Impact of Individual and Cumulative Misstatements, to Provide a Basis for Planning Audit Procedures
AUD CPA Exam: Assessing the Impact of Identified Risks at the Assertion Level, Considering the Controls the Auditor Intends to Test
AUD CPA Exam: Assessing RMM at the Financial Statement Level and Developing a Response with the Combined Knowledge of the Engagement Team
AUD CPA Exam: Determine Procedures to Satisfy the Requirements and Objectives of an Accounting and Review Services Engagement
AUD CPA Exam: Determine Procedures to Satisfy the Requirements and Objectives of an Attestation Engagement
AUD CPA Exam: Determining Appropriate Substantive Procedures to Test Relevant Assertions for Each Significant Class of Transactions, Significant Account, and Disclosures
AUD CPA Exam: Determining Appropriate Procedures to Assess the Operating Effectiveness of Relevant Controls
AUD CPA Exam: Determining a Response to RMM at the Financial Statement Level, Considering the Auditor’s Understanding of the Control Environment
AUD CPA Exam: Determining the Risk of Material Misstatement at the Financial Statement Level and Relevant Assertion Level
AUD CPA Exam: Understanding the Pressures, Incentives, and Opportunities for Fraud That Could Lead to the Risk of Material Misstatement
AUD CPA Exam: Determining Tolerable Misstatement or Performance Materiality for Determining Further Audit Procedures
AUD CPA Exam: How to Calculate the Materiality Levels to Be Applied to Classes of Transactions, Account Balances, and Disclosures in an Audit
AUD CPA Exam: Identifying and Documenting Risks Associated with Management Override of Internal Controls and Potential Impact on RMM
AUD CPA Exam: Understanding the Limitations of Internal Controls and Impact on the Risk of Material Misstatement in an Entity’s Financial Statements
AUD CPA Exam: Using a SOC 1 Type 2 Report to Determine the Testing Procedures to be Performed in a Financial Statement Audit
AUD CPA Exam: Documenting an Entity’s Use of a Service Organization and a SOC 1 Type 2 Report in an Audit of Financial Statements
AUD CPA Exam: Making Conclusions Whether Relevant Transaction-Level Internal Controls Are Effectively Designed and Placed in Operation
AUD CPA Exam: Identifying and Documenting Relevant Controls and the Effect They Have on the Completeness, Accuracy, and Reliability of an Entity’s Data
AUD CPA Exam: How to Perform Tests of the Design and Implementation of Automated and Manual Transaction-Level Internal Controls
AUD CPA Exam: Obtaining an Understanding of How an Entity Uses IT Systems to Capture, Store, and Process Financial Information
AUD CPA Exam: How to Perform a Walkthrough of a Significant Business Process and Document the Data Flow of Relevant Transactions
AUD CPA Exam: Identifying and Documenting Significant Business Processes and Data Flows That Affect an Entity’s Financial Statements
AUD CPA Exam: Performing Procedures to Obtain an Understanding of an Entity’s Response to Risks Arising from IT
AUD CPA Exam: Understanding the Elements of an Entity’s Control Environment, IT General Controls, and Entity-Level Controls
AUD CPA Exam: Understanding the Components, Principles, and Structure of the COSO Internal Control Framework
AUD CPA Exam: Understanding the Relevant Factors That Define the Nature of an Entity, Including the Impact on the Risk of Material Misstatement
AUD CPA Exam: Understanding an Entity’s Responsibilities with Respect to the Corporate Governance Provisions of the Sarbanes-Oxley Act
AUD CPA Exam: Identify Relevant Factors That Could Impact an Entity, Its Operations, and the Inherent Risk of Material Misstatement
AUD CPA Exam: Understanding Business Cycles and Leading, Coincident and Lagging Indicators of Economic Activity
AUD CPA Exam: How to Draft an Engagement Plan for Specific Processes, Accounts, or Classes of Transactions
AUD CPA Exam: Understanding the Purpose and Significance of the Overall Engagement Strategy for an Engagement
AUD CPA Exam: Understanding a CPA Firm’s Responsibilities for Its Accounting and Auditing Practices System of Quality Control
AUD CPA Exam: Preparing Written Communication Materials Regarding Identified Internal Control Deficiencies for Management
AUD CPA Exam: How to Identify Matters Related to Deficiencies and Material Weaknesses in Internal Control to be Communicated to Management
AUD CPA Exam: How to Prepare Presentation Materials for Communicating the Planned Scope and Timing of an Engagement to Management
AUD CPA Exam: Identifying Matters Related to the Planned Scope and Timing of an Engagement to be Communicated with Management
AUD CPA Exam: How to Prepare Sufficient Engagement Documentation So It Is Understandable to Another Experienced Practitioner
AUD CPA Exam: Understanding What Comprises Sufficient and Appropriate Documentation for an Engagement
AUD CPA Exam: Understanding How to Document the Terms of an Engagement in a Written Engagement Letter
AUD CPA Exam: Understanding Procedures to Confirm an Understanding of the Terms of an Engagement Exist with Management
AUD CPA Exam: Understanding When It’s Acceptable to Agree to Management’s Request for a Change in Engagement Type
AUD CPA Exam: Understanding the Nature, Scope, and Objectives of Attestation, Accounting, and Review Service Engagements
AUD CPA Exam: Understanding the Nature, Scope, and Objectives of Different Types of Audit Engagements for Issuers and Non-Issuers
AUD CPA Exam: Understanding Auditor Biases and Other Impediments to Acting with Professional Skepticism
AUD CPA Exam: Understanding the Ethical and Independence Requirements of the GAO Government Auditing Standards
AUD CPA Exam: How to Apply the AICPA Conceptual Framework for Members in Public Practice and Members in Business
AUD CPA Exam: Example Scenarios of Applying the Principles, Rules, and Interpretations of the AICPA Code of Professional Conduct
AUD CPA Exam: Understanding the Principles, Rules, and Interpretations in the AICPA Code of Professional Conduct