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 7: Planning the Audit Strategy and Developing the Audit Plan
In this section
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Overall Strategy and Risk Responses
Learn how to link risk assessments to your audit strategy, manage high-level vs. detailed responses, and incorporate materiality considerations in your overall audit plan.
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Group Audits: Component Auditors and Consolidations
Explore the critical aspects of group audits, including component materiality, use of component auditors, and the consolidation process for multi-entity financial statements.
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Relying on Internal Audit, Specialists, and Others
Learn how external auditors leverage internal auditors’ work, consult with specialists, and consider service organizations to optimize audit effectiveness and efficiency.
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Selecting Audit Procedures: Nature, Timing, and Extent
Learn how auditors determine the type, timing, and scope of procedures in risk-based auditing to gather sufficient and appropriate audit evidence.
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Use of Data Analytics and Emerging Technologies in Audit Planning
Explore the transformative power of data analytics, AI, and RPA in modern audit planning, focusing on risk identification, efficiency gains, and best practices for effective technology deployment.
