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 14: Reporting on Internal Control Over Financial Reporting
In this section
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PCAOB Requirements for Issuers (Public Companies)
Explore how PCAOB standards guide integrated audits of public companies—covering internal control reporting requirements under Sarbanes-Oxley Section 404, the top-down approach in AS 2201, material weaknesses, and the resulting dual auditor opinions.
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Separate vs. Integrated Reporting on Financial Statements and Internal Control
Comprehensive overview of how auditors can present opinions on both financial statements and internal control over financial reporting, analyzing the differences and best practices for either combined or separate reporting formats.
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Communicating Deficiencies: Significant vs. Material Weaknesses
A thorough guide to classifying and reporting control deficiencies, focusing on significant deficiencies and material weaknesses with best practices for remediation.
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Use of Separate or Combined Reports for the Audit of an Entity’s Financial Statements and the Audit of Internal Control
Explore the considerations, benefits, and best practices when deciding between issuing a combined or separate report for an audit of financial statements and internal control over financial reporting.
