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 8: Gathering Sufficient Appropriate Evidence
In this section
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Audit Sampling and Engagement Efficiency
Learn how effective audit sampling techniques enhance evidence gathering and boost engagement efficiency, balancing risk assessment, cost, and thoroughness.
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Working Papers and Documentation of Results
Explore the critical role of audit documentation in ensuring compliance with GAAS, supporting audit conclusions, and fostering efficient workpaper assembly and retention processes.
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Evidence Collection: Observation, Inquiry, Inspection, Confirmation
Deep dive into auditor evidence collection techniques, including observation, inquiry, inspection, and confirmation, ensuring thorough audit evidence for the Uniform CPA Examination AUD section.
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Tests of Controls vs. Substantive Procedures in Auditing
Understand how audit professionals use tests of controls and substantive procedures to obtain sufficient appropriate evidence, reduce risk, and ensure the integrity of financial statements.
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Analytical Procedures and Data Analytics in Testing: A Comprehensive Guide
Learn how to apply analytical procedures and harness the power of data analytics in auditing, detect anomalies, investigate variances, and gather sufficient appropriate evidence.
