Browse The Auditing and Attestation (AUD)
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- 13.1 Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
- 13.2 Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- 13.3 Comparative Financial Statements, Predecessor Auditors
- 13.4 Supplementary and Other Information in Documents Containing Audited F/S
- 13.5 Omission or Inconsistency of Required Disclosures
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- 20.2 Advanced IT Environments (Cloud, Mobile, IoT)
- 20.4 Data Analytics and Automated Tools in Audit
- 20.3 IT General Controls Testing and Documentation
- 20.5 Cybersecurity Essentials for Auditors
- 20.6 Considerations for System and Organization Control (SOC) for Cybersecurity
- 20.1 IT Auditing Fundamentals
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- 21.1 Overview of Forensic Accounting
- 21.2 Fraud Examination Methods and Testing
- 21.3 Data Mining for Irregularities
- 21.4 Litigation Support and Expert Witness Services
- 21.5 Ethics and Independence in Forensic Engagements
- 21.6 Tools and Technologies in Forensic Audits
- 21.7 Additional Considerations for Forensic Audits
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- 22.5 Challenges and Evolving Standards in ESG
- 22.1 Emerging ESG Reporting Frameworks
- 22.2 Integrating ESG Risk into the Audit Process
- 22.3 Communicating ESG Results and Impact on External Reporting
- 22.4 ESG Metrics and Verification Techniques
- 22.6 ESG Assurance Engagements Under AICPA Standards
- 22.7 Future Outlook: ESG and Investor Demands
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Chapter 2: Ethics, Professional Responsibilities, and Independence
In this section
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Legal Liability and Malpractice Considerations
An in-depth exploration of auditors’ legal responsibilities, common law and statutory liabilities, and strategies to mitigate malpractice risks through best practices and professional diligence.
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AICPA Code of Professional Conduct
Explore the foundational ethical principles, rules, and interpretations guiding CPAs in safeguarding public interest and maintaining professional integrity.
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Professional Skepticism and Judgment
A comprehensive exploration of skepticism, biases, and critical thinking in auditing, showcasing how auditors exercise professional judgment within ethical boundaries.
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Ethics in Practice: Real-World Dilemmas and Case Studies
Explore real-world ethical decision-making frameworks, whistleblowing considerations, and case studies that underscore the CPA's professional responsibilities and consequences for failure to meet ethical standards.
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Independence Requirements (AICPA, PCAOB, SEC, GAO, DOL)
Explore independence requirements for auditors under AICPA, PCAOB, SEC, GAO, and DOL standards, including key rules, prohibited services, and practical guidance for ensuring objectivity and compliance.
