Browse The Auditing and Attestation (AUD)
-
-
-
-
-
- 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
-
-
-
- 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
-
- 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
-
- 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
-
Chapter 11: Auditing Specific Matters and Estimates
In this section
-
Accounting Estimates, Provisions, and Contingencies
Explore the nature, challenges, and audit approaches for accounting estimates, provisions, and contingencies, including real-world examples, diagrams, and best practices for the Uniform CPA Examination.
-
Evaluating Going Concern Issues
Learn how to assess an entity's ability to continue as a going concern and explore factors that indicate substantial doubt, management responsibilities, and auditor reporting considerations.
-
Related Parties: Identification and Disclosure Requirements
A comprehensive guide to auditing related party transactions, covering identification procedures, substance over form, and disclosure requirements.
-
Legal and Litigation Liabilities
Explore key auditing considerations, risk assessments, and practical procedures for identifying and evaluating legal contingencies and litigation liabilities as part of the audit process.
-
Using the Work of an Auditor’s Specialist: Best Practices and Key Considerations
Explore the critical role of specialists in auditing complex valuations, actuarial computations, and other technical matters to ensure robust, compliant audit engagements.
