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 5: Internal Control Concepts and Frameworks
In this section
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Entity-Level Controls and the Control Environment
A comprehensive exploration of entity-level controls, the control environment, top-down risk assessment, and best practices for CPA candidates.
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IT Environment, General Controls, and Application Controls
Understand how IT General Controls (ITGCs) and Application Controls interplay to ensure reliable financial reporting, system integrity, and efficient audit strategies.
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COSO Internal Control – Integrated Framework: A Comprehensive Overview
Explore the five core components of the COSO Internal Control – Integrated Framework, essential principles, and best practices for designing and operating effective internal controls.
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Walkthroughs, Flowcharts, and Narratives
A comprehensive exploration of walkthroughs, flowcharts, and narrative documentation for effective internal control analysis, including real-world audit applications, best practices, and illustrative diagrams.
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Limitations of Internal Control and Management Override
Discover how inherent limitations and the potential for management override can undermine even the most robust internal control frameworks, and learn strategies to detect and address these critical risks.
