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 9: Internal Control Testing and Evaluation
In this section
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Testing Internal Control Over Financial Reporting in Public Companies (Integrated Audits)
A comprehensive exploration of SOX Section 404 requirements, top-down approaches, control design vs. operating effectiveness, and reporting on ICFR within an integrated audit framework for public companies.
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Assessing Deviations and Impact on Risk Assessment
Explore why internal control deviations matter in the audit process, how auditors determine their severity, and how deviations influence overall risk assessment and substantive testing approaches.
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Performing Walkthroughs, Reperformance, and Inspection
A comprehensive guide to effectively conducting walkthroughs, reperformance, and inspection as part of internal control testing and evaluation.
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Communicating Deficiencies to Management and Those Charged with Governance
Learn how to identify, classify, and communicate internal control deficiencies to management and those charged with governance. Discover best practices for timing, delivery, and remediation steps in accordance with AU-C Section 265 and PCAOB AS 1305.
