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 10: Substantive Testing of Account Balances and Transactions
In this section
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Purchases, Expenditures, and Payroll Cycles
Master key auditing procedures to identify risks, perform tests of details, and apply analytical techniques for purchases, expenditures, and payroll cycles.
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Revenue and Receipts Cycles: Substantive Testing Strategies
Learn how to identify and address key risks in revenue and receipts cycles for CPA AUD. Explore best practices for substantive testing, cut-off testing, confirmations, and more.
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Fixed Assets, Depreciation, and Impairment
Comprehensive coverage of auditing fixed assets, verifying depreciation methods, and identifying impairment triggers under the CPA Exam blueprint.
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Financial Investments and Fair Value Measurements
Explore essential audit procedures for financial investments, including fair value measurement techniques, valuation hierarchies, and disclosures.
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Inventory Observations and Costing Issues: Best Practices and Key Audit Strategies
Explore physical inventory observation requirements, costing methodologies (FIFO, LIFO, Weighted Average), and strategies to identify excess or obsolete inventory. Learn auditing best practices, common pitfalls, real-world examples, and reference resources for mastering inventory audits.
