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 6: Identifying Risks of Material Misstatement
In this section
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Determining Materiality and Performance Materiality
Learn how auditors set and apply overall materiality and performance materiality thresholds, the qualitative and quantitative considerations that shape them, and the practical impact they have on audit procedures.
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Fraud Risks: Detection, Response, and Documentation
A comprehensive exploration of fraud risk assessment, detection strategies, response planning, and thorough documentation requirements for CPA candidates preparing for the Auditing & Attestation (AUD) section.
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Significant Accounts, Transactions, and Assertions
A comprehensive guide on identifying significant accounts and transactions, assessing assertions, and determining risks of material misstatement in the audit process.
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Inherent Risks vs. Control Risks
Explore key concepts of Inherent Risk (IR) and Control Risk (CR) within auditing, how they combine into the Risk of Material Misstatement (RMM), and practical strategies for tailoring the audit approach.
