Auditing and attestation

著者

書誌事項

Auditing and attestation

（Wiley CPA exam review : focus notes, 2023）

Wiley, c2023

• : pbk

注記

Ring binding

Includes index

内容説明・目次

内容説明

Quick reference tools for the 2023 CPA AUD exam Wiley's CPA Jan 2023 Focus Notes: Auditing and Attestation offer practical and hands-on flashcard-style notes on the Auditing and Attestation section of the Certified Public Accountant (CPA) exam. Perfect for targeted review sessions focused on essential, core concepts covered on AUD, the 2023 Focus Notes include: Ethics, Professional Responsibilities, and General Principles Assessing Risk and Developing a Planned Response Performing Further Procedures and Obtaining Evidence Forming Conclusions and Reporting Designed for motivated CPA candidates sitting for AUD in 2023, Wiley's CPA Jan 2023 Focus Notes: Auditing and Attestation are the proven solution for testing your knowledge in quick study sessions leading up to exam day.

目次

Preface xi Professional Responsibilities 1 Financial Statements, an Audit, and Audited Financial Statements 1 Code of Professional Conduct 5 Conceptual Frameworks 8 Independence Rule 11 Integrity and Objectivity-Members in Business 20 Responsibilities to Clients 21 Noncompliance with Laws and Regulations (NOCLAR) 22 Other Responsibilities and Practices 23 Quality Control 24 Tax Preparer 25 Standards for Consulting Services 26 GAO-GAGAS Ethical Principles 27 Department of Labor Independence Requirements for Employee Benefit Plans 28 Assessing Risk and Developing a Planned Response 29 Financial Statement Assertions 29 Audit Risk (AR) 30 Materiality 34 Evaluation of Misstatements 36 Consideration of Fraud in a Financial Statement Audit 37 Fraud Risk Factors Overall 39 Assessing Risk of Fraud 45 Effects of Fraud Assessment 46 Fraud-Related Documentation 47 Actions Resulting from Evidence of Fraud 48 Laws and Regulations-Responsibility to Detect and Report Illegal Acts 49 Summary of Assurance Provided by Auditor 51 Audit Planning: Communication with Predecessor Auditor 52 Audit Planning: Engagement Letter 53 Planning Considerations 55 Communication of Certain Information to Those Charged with Governance 60 Understanding Internal Control and Assessing Control Risk 62 Consideration of Internal Control 62 Components of Internal Control 63 Obtaining an Understanding of Internal Control during Risk Assessment 69 Relationship of Control Risk to Tests of Controls, Detection Risk, and Substantive Procedures 77 Further Reducing the Assessed Level of Control Risk 78 Documentation of Internal Control 79 Accounting Cycles 81 Other Considerations 90 Performing Further Procedures and Obtaining Evidence 95 Sufficient Appropriate Audit Evidence 95 Basic Types of Audit Procedures 99 Issues Related to Substantive Testing 109 Audit Documentation 123 Auditing Specific Accounts 127 Using Management Assertions to Develop Audit Programs 127 Test of Balances Approach versus Test of Transactions Approach 128 Auditing Accounts 131 Audit Sampling 157 Sampling Risk 157 Types of Statistical Sampling 161 Attribute Sampling 162 Variables Sampling 166 Probability Proportional to Size (PPS) Sampling 169 Auditing with Technology 173 Responsibilities in an Information Technology Environment 173 Controls in an IT Environment 174 Auditing through the Computer 175 Testing General Control Activities 176 Testing Application Control Activities 178 Auditing with the Computer 180 Audit Reports 181 Audit Reports 181 Standard Report 182 Group Financial Statement Audit Reports 189 Unmodified Opinion with Emphasis-of-Matter Paragraphs 194 Unmodified Opinions with Other-Matter Paragraphs 205 Modified Opinions-Two Circumstances 213 Financial Statements Prepared Using Another Country's Framework 219 Summary Financial Statements 220 Reviews of Quarterly (Interim) Information 221 Other Types of Reports 222 Reports on Application of Framework Requirements 222 Financial Statements with Special Purpose Frameworks 223 Audits of Single Financial Statements and Specific Elements, Accounts, or Items 225 Reporting on Compliance 226 Service Organization Control (SOC) Reports 227 Governmental Auditing and Compliance Audits 229 Accounting and Review Services 239 Financial Statement Preparation 240 Compilations 243 Reviews 247 Other Compilation and Review Considerations 255 Other Professional Services 259 Reporting on Internal Control in an Integrated Audit 259 PCAOB Reporting on Whether Material Weaknesses Still Exist 267 Employee Benefit Plans 268 Attestation Engagements-General 269 Attestation Standards 270 Financial Forecasts and Projections 272 Pro Forma Financial Information 275 Management Discussion and Analysis 275 Compliance Attestation Engagements 276 Index 277

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BD01038070
• ISBN:
  • 9781394157174
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Hoboken, N.J.
• ページ数/冊数: xii, 283 p.
• 大きさ: 15 x 22 cm