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 3: Engagement Acceptance and General Principles
In this section
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Quality Control at the Firm and Engagement Levels
Explore firm-wide quality control systems, leadership responsibilities, and engagement-specific measures to uphold auditing standards and ethics.
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Engagement Economics (Staffing, Budgets, and Scheduling)
Optimize audit engagements by effectively allocating resources, planning budgets, and scheduling critical tasks for maximum efficiency and quality.
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Engagement Letters: Scope, Objectives, Responsibilities
Learn how well-crafted engagement letters help define responsibilities, scope, timing, fees, and other essential terms for successful audit engagements.
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Communication with Predecessor Auditors and Management
Explore best practices, common challenges, and crucial procedures for establishing contact with predecessor auditors and management when considering a new audit engagement.
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Documentation Requirements and Retention
Explore the essential principles, standards, and best practices for audit documentation, including completeness, clarity, retention policies, and confidentiality requirements for both public and private audits.
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Audit Engagement Prerequisites
Explore the critical steps before accepting an audit engagement, including client integrity checks, independence evaluations, engagement risks, and professional competence assessments.
