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 15: Other Reporting Considerations
In this section
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Reporting on Summarized Financial Statements
Explore how auditors address condensed or summarized financial statements, procedures for verifying the condensed data, and the unique pitfalls associated with abbreviated presentations.
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Special-Purpose Frameworks (Cash, Tax, Regulatory Basis)
Explore the key considerations, audit procedures, and reporting requirements for financial statements prepared under a basis of accounting other than GAAP or IFRS. Learn about cash-basis, tax-basis, and regulatory-basis frameworks, common pitfalls, and best practices for auditors.
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Interim Reviews of Public Companies (SAS vs. PCAOB Standards) Best Practices
In-depth coverage of interim reviews for public companies under SAS and PCAOB standards, focusing on limited assurance, negative assurance, and key procedures.
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Consistency, Changes in Accounting Principles, and Corrections of Errors
Comprehensive guidance on consistency of financial statements, accounting principle changes, error corrections, and their impacts on audit reporting for the CPA Exam.
