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 12: Evaluating Misstatements and Concluding on Results
In this section
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Aggregating Identified Misstatements
Explore how auditors identify, accumulate, and evaluate misstatements, including factual, judgmental, and projected misstatements. Learn about the Schedule of Unadjusted Misstatements, how to address overlapping errors, and key references guiding auditors in determining if adjustments are necessary.
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Qualitative Factors Affecting Materiality
A deep dive into how non-quantitative considerations can shape materiality judgments, covering circumstances, trends, and fraud indicators in auditing.
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Reviewing Engagement Quality and Final Analytical Review: Ensuring Audit Quality
Learn the critical final steps in an audit, focusing on engagement quality review (EQR) for public companies and final analytical procedures, to ensure accurate, fair financial statements and an effective audit conclusion.
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Final Steps Before Drafting the Auditor’s Report
A comprehensive guide to the critical final procedures—management representation, review of subsequent events, and final archiving—that auditors must complete before issuing their audit report.
