My Accounts
Back to Course

Auditing Course

0% Complete
0/0 Steps
  1. âś…â›”Please Start Here!
    5 Topics

  2. CHAPTER 1: THE DEMAND FOR AUDIT & OTHER ASSURANCE SERVICES | AUDITING & ASSURING SERVICES

    đź“–Introduction To Auditing
    2 Topics
    |
    2 Quizzes
  3. đź“–How Audit Reduces Information Risk
    2 Topics
    |
    2 Quizzes
  4. đź“–Assurance, Non-Assurance, Audit, & Attestation Services
    2 Topics
    |
    2 Quizzes
  5. đź“–Different Types Of Audits/Auditors
    2 Topics
    |
    2 Quizzes
  6. đź“–Different Types Of Auditors
    2 Topics
    |
    2 Quizzes
  7. CHAPTER 2: THE CPA PROFESSION
    đź“–Nature & Structure Of CPA Firms
    2 Topics
    |
    2 Quizzes
  8. đź“–PCAOB Role In Auditing
    2 Topics
  9. đź“–SEC Role In Auditing
    2 Topics
    |
    2 Quizzes
  10. đź“–Role Of AICPA In Auditing
    2 Topics
    |
    2 Quizzes
  11. đź“–International Standards On Auditing (ISAs)
    2 Topics
    |
    2 Quizzes
  12. đź“–Clarity Project Auditing
    2 Topics
    |
    2 Quizzes
  13. đź“–Introduction To Quality Management
    2 Topics
  14. đź“–Elements Of Standard Quality Management
    4 Topics
  15. đź“–Finding & Deficiencies
    2 Topics
  16. đź“–Quality Control Elements For Issuers
    4 Topics
  17. đź“–Engagement Quality Review (EQR)
    4 Topics
  18. đź“–System Of Quality Management (SQM)
    2 Topics
  19. đź“–Engagement Quality For Non Issuers
    2 Topics
  20. CHAPTER 3: AUDIT REPORTS
    đź“–Forming An Opinion
    2 Topics
    |
    1 Quiz
  21. đź“–Types Of Audit Opinions
    2 Topics
  22. đź“–Conditions For Unmodified Opinion
    2 Topics
    |
    2 Quizzes
  23. đź“–Format Of Standard Unmodified Opinion AICPA
    2 Topics
    |
    2 Quizzes
  24. đź“–Format of Standard Unqualified Opinion
    2 Topics
    |
    1 Quiz
  25. đź“–Unqualified Opinion: Critical Audit Matters
    2 Topics
    |
    1 Quiz
  26. đź“–Qualified Opinion Or Adverse Opinion Non-Issuers
    2 Topics
    |
    2 Quizzes
  27. đź“–Qualified Opinion Or Disclaimer Of Opinion
    5 Topics
    |
    2 Quizzes
  28. đź“–Emphasis Of Matter Or Other Matter Paragraph
    2 Topics
    |
    2 Quizzes
  29. CHAPTER 4: PROFESSIONAL ETHICS | AUDITING & ASSURANCE SERVICES
    đź“–Auditing Standards & Guidelines
    3 Topics
    |
    2 Quizzes
  30. đź“–Importance Of Ethical Conduct For The Accounting Profession
    2 Topics
    |
    2 Quizzes
  31. đź“–Content Of The AICPA Code Of Professional Conduct
    2 Topics
    |
    2 Quizzes
  32. đź“–AICPA Independence Rules & Interpretations
    2 Topics
    |
    2 Quizzes
  33. đź“–Other AICPA Rules Of Conduct
    2 Topics
    |
    2 Quizzes
  34. đź“–Enforcement Mechanism For CPA (mis)Conduct
    3 Topics
    |
    2 Quizzes
  35. đź“–Sarbanes-Oxley Effect On Auditors
    5 Topics
    |
    1 Quiz
  36. đź“–PCAOB SOX Independence Requirements
    3 Topics
    |
    2 Quizzes
  37. CHAPTER 5: LEGAL LIABILITY | AUDITING & ASSURANCE SERVICES
    đź“–Auditor's Professional Liability | Legal Environment
    2 Topics
    |
    2 Quizzes
  38. đź“–Auditor's Liability - Causes Of Legal Actions Against Auditors
    2 Topics
    |
    2 Quizzes
  39. đź“–Auditor's Professional Liability Under Contract Law
    2 Topics
    |
    2 Quizzes
  40. đź“–Auditor's Professional Liability Under Common Law
    2 Topics
    |
    2 Quizzes
  41. đź“–Securities & Exchange Act Of 1993
    6 Topics
  42. đź“–Securities & Exchange Act Of 1934
    4 Topics
  43. đź“–Accountant Client Privilege
    2 Topics
    |
    2 Quizzes
  44. CHAPTER 6: AUDIT RESPONSIBILITIES & OBJECTIVES
    đź“–Objective Of An Audit & Management Responsibilities
    2 Topics
    |
    2 Quizzes
  45. đź“–Auditor Responsibility For Error & Fraud
    2 Topics
  46. đź“–Compliance With Laws & Regulations
    4 Topics
    |
    2 Quizzes
  47. đź“–Professional Skepticism & Professional Judgement In Auditing
    4 Topics
    |
    2 Quizzes
  48. đź“–Benefit Of Cycle Approach To Segmenting The Audit
    2 Topics
    |
    2 Quizzes
  49. đź“–Management Assertions
    4 Topics
    |
    2 Quizzes
  50. CHAPTER 7: AUDIT EVIDENCE
    đź“–Sufficient Appropriate Evidence
    2 Topics
    |
    2 Quizzes
  51. đź“–Types Of Audit Evidence
    6 Topics
  52. đź“–Reliability Of Audit Evidence
    3 Topics
    |
    2 Quizzes
  53. đź“–Audit Evidence Procedures
    3 Topics
    |
    2 Quizzes
  54. đź“–Analytical Procedures During An Audit
    4 Topics
    |
    2 Quizzes
  55. đź“–The 5 Steps Of Audit Data Analytics (ADA)
    2 Topics
  56. đź“–Audit Data Analytics (ADA): Risk Assessment
    2 Topics
    |
    2 Quizzes
  57. đź“–Financial Ratios For Auditing Purposes
    3 Topics
    |
    2 Quizzes
  58. đź“–Audit Documentation
    5 Topics
    |
    2 Quizzes
  59. CHAPTER 8: AUDIT PLANNING & MATERIALITY
    đź“–Introduction To Audit Planning
    3 Topics
    |
    1 Quiz
  60. đź“–Accepting A Client & Performing Initial Audit Planning
    4 Topics
    |
    2 Quizzes
  61. đź“–Understand The Client's Business & Industry
    2 Topics
    |
    2 Quizzes
  62. đź“–Materiality Concept In Auditing
    2 Topics
  63. đź“–Preliminary Judgement About Materiality For Financial Statements
    2 Topics
    |
    2 Quizzes
  64. đź“–Performance Materiality Or Tolerable Misstatement
    2 Topics
    |
    2 Quizzes
  65. đź“–Materiality To Evaluate Audit Evidence
    2 Topics
    |
    2 Quizzes
  66. đź“–Use Of The Work Of Specialist
    2 Topics
    |
    1 Quiz
  67. CHAPTER 9: ASSESSING THE RISK OF MATERIAL MISSTATEMENT
    đź“–Assessment Of Inherent Risk In The Audit Risk Model
    2 Topics
    |
    2 Quizzes
  68. đź“–Relationship Of Risk To Audit Evidence
    2 Topics
    |
    2 Quizzes
  69. đź“–Engagement Risk Assessing Acceptable Audit Risk
    2 Topics
    |
    2 Quizzes
  70. đź“–Relationship Of Risk Materiality To Audit Evidence
    2 Topics
    |
    2 Quizzes
  71. đź“–Audit Risk Model Questions
    3 Topics
    |
    2 Quizzes
  72. CHAPTER 10: ASSESSING & RESPONDING TO FRAUD RISKS
    đź“–Fraud Auditing
    2 Topics
    |
    1 Quiz
  73. đź“–Fraud Triangle
    2 Topics
    |
    2 Quizzes
  74. đź“–Assessing & Documentation Risk Of Fraud
    2 Topics
    |
    2 Quizzes
  75. đź“–Corporate Governance & Other FactorsThat Reduce Fraud Risk
    2 Topics
    |
    2 Quizzes
  76. đź“–Responses To Identified Fraud Risk
    2 Topics
    |
    2 Quizzes
  77. đź“–Fraud Risk Area Sales & Accounts Receivable
    2 Topics
    |
    2 Quizzes
  78. đź“–Specific Fraud Area Inventory-Accounts Payable-Payroll
    2 Topics
    |
    1 Quiz
  79. đź“–Fraud Discovery, Auditor's Role & Interviewing Techniques
    2 Topics
    |
    2 Quizzes
  80. CHAPTER 11: INTERNAL CONTROL & COSO FRAMEWORK
    đź“–Internal Control Objectives
    2 Topics
    |
    2 Quizzes
  81. đź“–Internal Control: Control Environment
    2 Topics
  82. đź“–Internal Control: Risk Assessment - COSO Framework
    2 Topics
  83. đź“–Internal Control: Control Activities - COSO Framework
    3 Topics
  84. đź“–Internal Control: Information & Communication
    2 Topics
  85. đź“–Internal Control: Monitoring
    2 Topics
    |
    2 Quizzes
  86. CHAPTER 12: INFORMATION TECHNOLOGY CONTROL | ASSESSING CONTROL RISK & REPORTING ON INTERNAL CONTROL
    đź“–Obtain An Understanding & Document Internal Control
    2 Topics
    |
    2 Quizzes
  87. đź“–Asset Internal Control
    2 Topics
    |
    2 Quizzes
  88. đź“–Tests Of Internal Controls
    2 Topics
    |
    2 Quizzes
  89. đź“–Auditor Reporting On Internal Control
    2 Topics
    |
    2 Quizzes
  90. đź“–Internal Control: Information Technology
    2 Topics
  91. đź“–General Controls: Internal Control IT Audit
    2 Topics
  92. đź“–Application Controls Information Technology - Internal Control
    2 Topics
    |
    2 Quizzes
  93. đź“–Batch Processing Input Controls Hash Total
    2 Topics
  94. đź“–Auditing Around The Computer
    2 Topics
  95. đź“–Auditing Using Computer-Assisted Auditing Techniques
    2 Topics
    |
    2 Quizzes
  96. CHAPTER 13: OVERALL AUDIT STRATEGY & AUDIT PROGRAM
    đź“–The 5 Types Of Audit Tests
    2 Topics
    |
    2 Quizzes
  97. đź“–Audit Tests Selection
    2 Topics
    |
    2 Quizzes
  98. đź“–Evidence Mix For An Audit
    2 Topics
    |
    2 Quizzes
  99. đź“–Test Of Control Vs Substantive Test
    1 Topic
    |
    1 Quiz
  100. CHAPTER 14&16: AUDIT OF THE SALES & COLLECTION CYCLE: TEST OF CONTROLS & SUBSTANTIVE TESTS OF TRANSACTION
    đź“–Introduction To Sales Cycle
    2 Topics
    |
    2 Quizzes
  101. đź“–Internal Control Over Sales
    2 Topics
    |
    2 Quizzes
  102. đź“–Substantive Testing Of Sales
    3 Topics
    |
    2 Quizzes
  103. đź“–Analytical Procedures For Sales & Collection Cycle
    3 Topics
    |
    2 Quizzes
  104. đź“–Auditing Sales Returns, Allowances, Write Off Of Uncollectible
    2 Topics
    |
    2 Quizzes
  105. đź“–Accounts Receivable: Test Of Details Of Balances
    2 Topics
    |
    2 Quizzes
  106. đź“–Accounts Receivable Confirmation
    2 Topics
    |
    2 Quizzes
  107. đź“–Auditing Cash Collection Cycle
    4 Topics
    |
    2 Quizzes
  108. CHAPTER 15: AUDIT SAMPLING - TEST OF CONTROLS
    đź“–Sampling & Non-Sampling Risk
    2 Topics
    |
    2 Quizzes
  109. đź“–Statistical & Non-Statistical Sampling-Probabilistic Selection
    2 Topics
    |
    2 Quizzes
  110. đź“–Introduction To Attribute Sampling
    4 Topics
    |
    2 Quizzes
  111. CHAPTER 17: AUDIT SAMPLING - SUBSTANTIVE TESTS OF TRANSACTIONS & BALANCE DETAILS
    đź“–Test Of Details Of Balances - Non-Statistical Sampling
    2 Topics
  112. đź“–Monetary Unit Sampling (MUS) Probability Proportional To Size (PPS)
    6 Topics
    |
    2 Quizzes
  113. đź“–Variable Sampling For Auditing
    6 Topics
    |
    4 Quizzes
  114. CHAPTER 18: AUDIT OF THE ACQUISITION, PAYMENT, EXPENDITURE CYCLES PART 1
    đź“–Introduction To Acquisition & Payment Cycle
    2 Topics
    |
    2 Quizzes
  115. đź“–Internal Controls Over Acquisition & Payment Cycle
    2 Topics
    |
    1 Quiz
  116. đź“–Audit Of Accounts Payable
    5 Topics
    |
    2 Quizzes
  117. đź“–Analytical Procedures For Acquisition & Payment
    2 Topics
  118. đź“–Auditing Purchase Transactions & Cash Disbursments
    6 Topics
    |
    2 Quizzes
  119. CHAPTER 19: AUDIT OF THE ACQUISITION, PAYMENT, EXPENDITURE CYCLES PART 2
    đź“–Internal Control Over Auditing Property, Plant & Equipment
    2 Topics
  120. đź“–Auditing Property, Plant & Equipment: Substantive Tests
    2 Topics
    |
    2 Quizzes
  121. đź“–Auditing Prepaid Expenses
    2 Topics
    |
    2 Quizzes
  122. đź“–Auditing Expenses & Accrued Liabilities
    5 Topics
    |
    4 Quizzes
  123. CHAPTER 20: AUDIT OF THE PAYROLL & PERSONNEL CYCLE
    đź“–Introduction To Auditing Payroll & Personnel Cycle
    2 Topics
    |
    2 Quizzes
  124. đź“–Payroll & Personnel Cycle Audit: Tests Of Controls & Substantive Tests
    2 Topics
    |
    2 Quizzes
  125. đź“–Auditing Payroll: Analytical Procedures & Tests Of Details Of Balances
    3 Topics
    |
    2 Quizzes
  126. CHAPTER 21: AUDIT OF THE INVENTORY & WAREHOUSE CYCLE
    đź“–Introduction To Auditing Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  127. đź“–Five Parts Of Audit Inventory & Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  128. đź“–Audit Of Cost Accounting
    2 Topics
    |
    1 Quiz
  129. đź“–Physical Observation Of Inventory
    2 Topics
    |
    2 Quizzes
  130. đź“–Audit Of Pricing & Compilation Of Inventory (Price Test)
    3 Topics
  131. đź“–Substantive Analytical Procedures For Inventory, Warehousing Cycle
    2 Topics
    |
    2 Quizzes
  132. đź“–Internal Control Over Inventory Cycle
    3 Topics
  133. đź“–Audit Objectives For Inventory Cycle
    2 Topics
    |
    2 Quizzes
  134. CHAPTER 22: AUDIT OF THE CAPITAL ACQUISITION & REPAYMENT CYCLE
    đź“–Auditing Capital Acquisition & Repayment Cycle
    2 Topics
    |
    2 Quizzes
  135. đź“–Auditing Notes Payable
    7 Topics
    |
    2 Quizzes
  136. đź“–Auditing Owner's Equity
    7 Topics
    |
    3 Quizzes
  137. CHAPTER 23: AUDIT OF CASH & FINANCIAL INSTRUMENTS
    đź“–Understanding The Cash Cycle
    2 Topics
    |
    2 Quizzes
  138. đź“–Cash Audit: Bank Confirmation, Reconciliation, Cutoff Statement
    3 Topics
    |
    2 Quizzes
  139. đź“–Auditing Cash: Fraud Oriented Procedures
    3 Topics
    |
    2 Quizzes
  140. đź“–Introduction To Auditing The Investment Cycle
    2 Topics
  141. đź“–Auditing The Investment Cycle
    2 Topics
    |
    2 Quizzes
  142. CHAPTER 24: COMPLETING THE AUDIT
    đź“–Completing The Audit: Presentation & Disclosures
    2 Topics
    |
    2 Quizzes
  143. đź“–Completing The Audit: Contingent Liabilities & Letters
    2 Topics
    |
    2 Quizzes
  144. đź“–Completing The Audit: Subsequent Events & Discovery Of Facts
    4 Topics
    |
    2 Quizzes
  145. đź“–Completing The Audit: Final Analytical Procedures & Going Concern
    4 Topics
    |
    2 Quizzes
  146. đź“–Completing The Audit: Management Representation Letter
    2 Topics
    |
    2 Quizzes
  147. đź“–Completing The Audit: Supplementary Information & Other Information
    2 Topics
  148. đź“–Completing The Audit: Evaluating The Evidence
    2 Topics
    |
    2 Quizzes
  149. đź“–Completing The Audit Cycle Communication With Audit Committee
    2 Topics
    |
    2 Quizzes
  150. đź“–Adjustments
    2 Topics
  151. CHAPTER 25: SSARS & SSAE
    đź“–Preparation & Compilation Engagements Under SSARS
    10 Topics
    |
    2 Quizzes
  152. đź“–Review Engagement Under SSARS
    18 Topics
    |
    2 Quizzes
  153. đź“–Interim Financial Reporting
    8 Topics
    |
    2 Quizzes
  154. đź“–Introduction To Standards For Attestation Engagements (SSAE)
    2 Topics
    |
    1 Quiz
  155. đź“–Examination, Review, & Agreed Upon Procedures Engagements
    12 Topics
    |
    2 Quizzes
  156. đź“–Prospective & Pro Forma Financial Statements
    8 Topics
    |
    2 Quizzes
  157. đź“–Compliance & MD&A Attestation Engagements
    8 Topics
    |
    2 Quizzes
  158. CHAPTER 26: INTERNAL & GOVERNMENTAL FINANCIAL AUDITING & OPERATIONAL AUDITING
    đź“–Role Of Internal Auditor In Financial Auditing
    2 Topics
    |
    2 Quizzes
  159. đź“–Governments Audits
    2 Topics
    |
    2 Quizzes
  160. đź“–Operational & Compliance Audit
    2 Topics
    |
    2 Quizzes

Participants 2360

Show more
Lesson Progress
0% Complete

Responses

Farhat.AI

Hi! I'm Farhat.AI. I've analyzed this lecture.

Ask about the lecture or another finance and accounting topic.