Audit AUD Course 2025 Audit (AUD) Course 2025 $149.00 Introduction 📚 Introduction Understanding Auditing 🎦 Audit Overview 🎦 Audit Process 🎦 Corporate Governance 🎦 Accepting an Audit 🎦 GAAS (Generally Accepted Auditing Standards) Ethics, Independence & Professional Responsibilities 🎦 AICPA Code of Professional Conduct 🎦 Requirements of the SEC & PCAOB 🎦 Requirements of the GAO & DOL 📝 Quiz (20 Questions) Professional Skepticism and Professional Judgment Professional Skepticism and Professional Judgment Audit Engagements Audit Engagements Audits Under GAO & GAS Other Engagements Terms of Engagement Preconditions For Engagement Terms of Engagement & Engagement Letter Requirements for Engagement Documentation Requirements for Engagement Documentation Communication with Management & Those Charged With Governance Planned Scope and Timingof Engagement Internal Control Related Matters Audit and Assurance Quality Quality Control Planning an Engagement Overall Engagement Strategy Engagement Plan Understanding an Entity and Its Environment Internal Factors New Lesson Understanding an Entity’s Control Environment COSO Internal Control –Integrated Framework Control Environment, IT General Controls & Entity-Level Controls Business Processes and Design of Internal Controls Implications Using a Service Organization Limitations of Controls & Risk of Management Override Materiality Materiality For the Financial Statements as a Whole Tolerable Misstatement & Performance Materiality Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error Planning for & Using the Work of Others Planning for & Using the Work of Others Specific Areas of Engagement Risk An Entity’s Compliance with Laws & Regulations Accounting Estimates Related Parties & Related Party Transactions Uniform Guidance For Single Audits Use of Data & Information Requesting, Preparing & Transforming Data Reliability of Data Information Data Analytics Sufficient Appropriate Evidence Sufficient Appropriate Evidence Sampling Techniques Sampling Techniques Procedures to Obtain Sufficient Appropriate Evidence Test of Controls & Test of Details Analytical Procedures External Confirmations Specific Matters that Require Special Consideration Accounting Estimates Investments in Securities Inventory & Inventory Held by Others Litigation, Claims & Assessments An Entity’s Ability to Continue as a Going Concern Uniform Guidance for Single Audits Misstatements & Internal Control Deficiencies Misstatements & Internal Control Deficiencies Written Representations Written Representations Subsequent Events & Subsequently Discovered Facts Subsequent Events & Subsequently Discovered Facts Reporting on Audit Engagements Reporting on Audit Engagements Reporting on Attestation Engagements Examination or Review Engagements Agreed-Upon Procedures Engagements Accounting & Review Service Engagements Preparation Engagements Compilation Engagements Review Engagements Reporting on Compliance Reporting on Compliance Other Reporting Considerations Comparative Statements & Consistency Between Periods Other Information in Documents with Audited Statements Review of Interim Financial Information Supplementary Information Additional Reporting Requirements Under GAO Special-Purpose Frameworks Planning an Audit Audit Planning Audit Risk Fraud & Errors Professional Responsibilities & Sarbanes Oxley Professional Responsibilities: Auditors & Audit Firms Sarbanes-Oxley: SEC & PCAOB Internal Control Internal Control Understanding Internal Control Structure Operating Cycles Internal Control Reporting Audit Evidence Audit Evidence Management’s Assertions Auditing Financial Statement Accounts Cash & Accounts Receivable Marketable Securities Inventories Property Plant & Equipment (PP&E) Liabilities Stockholders Equity Audit Documentation Audit Documentation Audit Letters Audit Considerations Audit Reports Audit Reports Modified Audit Reports Compilations & Reviews Compilations Reviews Engagement Comparisons Other Services & Reports Supplementary Information Special Reports Various Engagements Governmental Audits Information Technology Information Technology Auditing Information Technology Audit Sampling Audit Sampling Attribute Sampling Variables Smpling Introduction 📚 Introduction Understanding Auditing 🎦 Audit Overview 🎦 Audit Process 🎦 Corporate Governance 🎦 Accepting an Audit 🎦 GAAS (Generally Accepted Auditing Standards) Ethics, Independence & Professional Responsibilities 🎦 AICPA Code of Professional Conduct 🎦 Requirements of the SEC & PCAOB 🎦 Requirements of the GAO & DOL 📝 Quiz (20 Questions) Professional Skepticism and Professional Judgment Professional Skepticism and Professional Judgment Audit Engagements Audit Engagements Audits Under GAO & GAS Other Engagements Terms of Engagement Preconditions For Engagement Terms of Engagement & Engagement Letter Requirements for Engagement Documentation Requirements for Engagement Documentation Communication with Management & Those Charged With Governance Planned Scope and Timingof Engagement Internal Control Related Matters Audit and Assurance Quality Quality Control Planning an Engagement Overall Engagement Strategy Engagement Plan Understanding an Entity and Its Environment Internal Factors New Lesson Understanding an Entity’s Control Environment COSO Internal Control –Integrated Framework Control Environment, IT General Controls & Entity-Level Controls Business Processes and Design of Internal Controls Implications Using a Service Organization Limitations of Controls & Risk of Management Override Materiality Materiality For the Financial Statements as a Whole Tolerable Misstatement & Performance Materiality Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error Assessing and Responding to Risks of Material Misstatement Due to Fraud or Error Planning for & Using the Work of Others Planning for & Using the Work of Others Specific Areas of Engagement Risk An Entity’s Compliance with Laws & Regulations Accounting Estimates Related Parties & Related Party Transactions Uniform Guidance For Single Audits Use of Data & Information Requesting, Preparing & Transforming Data Reliability of Data Information Data Analytics Sufficient Appropriate Evidence Sufficient Appropriate Evidence Sampling Techniques Sampling Techniques Procedures to Obtain Sufficient Appropriate Evidence Test of Controls & Test of Details Analytical Procedures External Confirmations Specific Matters that Require Special Consideration Accounting Estimates Investments in Securities Inventory & Inventory Held by Others Litigation, Claims & Assessments An Entity’s Ability to Continue as a Going Concern Uniform Guidance for Single Audits Misstatements & Internal Control Deficiencies Misstatements & Internal Control Deficiencies Written Representations Written Representations Subsequent Events & Subsequently Discovered Facts Subsequent Events & Subsequently Discovered Facts Reporting on Audit Engagements Reporting on Audit Engagements Reporting on Attestation Engagements Examination or Review Engagements Agreed-Upon Procedures Engagements Accounting & Review Service Engagements Preparation Engagements Compilation Engagements Review Engagements Reporting on Compliance Reporting on Compliance Other Reporting Considerations Comparative Statements & Consistency Between Periods Other Information in Documents with Audited Statements Review of Interim Financial Information Supplementary Information Additional Reporting Requirements Under GAO Special-Purpose Frameworks Planning an Audit Audit Planning Audit Risk Fraud & Errors Professional Responsibilities & Sarbanes Oxley Professional Responsibilities: Auditors & Audit Firms Sarbanes-Oxley: SEC & PCAOB Internal Control Internal Control Understanding Internal Control Structure Operating Cycles Internal Control Reporting Audit Evidence Audit Evidence Management’s Assertions Auditing Financial Statement Accounts Cash & Accounts Receivable Marketable Securities Inventories Property Plant & Equipment (PP&E) Liabilities Stockholders Equity Audit Documentation Audit Documentation Audit Letters Audit Considerations Audit Reports Audit Reports Modified Audit Reports Compilations & Reviews Compilations Reviews Engagement Comparisons Other Services & Reports Supplementary Information Special Reports Various Engagements Governmental Audits Information Technology Information Technology Auditing Information Technology Audit Sampling Audit Sampling Attribute Sampling Variables Smpling
