Description

CPA Auditing & Attestation AUD section Exam Test Bank

This is the official CPA AUD Test Bank available online right now for immediate download. This TestBank is compiled from actual exams given by the American Institute of Certified Public Accountants (AICPA) file that teachers and instructors use to build and create the tests and exams for their classes. The Testbank contains the current and up-to-date exams and includes all the questions and the correct answers. Do not miss out on this extremely valuable opportunity! The CPA Test Bank pays for itself in the amount of time you will save by studying the exact questions and answers you will see on your AUD exam. Why spend endless hours studying the wrong material, only to do poorly on the test? End the frustration now, by downloading the official CPA AUD Test Bank.

AUD Exam Content

15-25% Ethics, Professional Responsibilities and General Principles

Nature and Scope of Audit and Non-Audit Engagements
Ethics, Independence and Professional Conduct
Terms of Engagement for Audit and Non-Audit Engagements
Requirements for Engagements Documentation
Communication with Management and Those Charged with Governance
Communication with Component Auditors and Parties Other Than Management and Those Charge with Governance
A Firm’s System of Quality Control, Including Quality Control at the Engagement Level

20-30% Assessing Risk and Developing a Planned Response

Planning an Engagement
Understanding an Entity and Its Environment
Understanding an Entity’s Internal Control
Assessing Risks Due to Fraud
Identifying and Assessing the Risk of Material Misstatement and Planning Further Procedures Responsive to Identified Risks
Materiality
Planning for and using the Work of Others, Including Group Audits, the Internal Audit Function and the Work of a Specialist
Specific Areas of Audit Risk

15-25% Forming Conclusions and Reporting

Reports On Auditing Engagements
Reports On Attestation Engagements
Accounting and Review Service Engagements
Reporting On Compliance
Other Reporting Considerations

30-40% Performing Further Procedures and Obtaining Evidence

Understanding Sufficient Appropriate Audit Evidence
Sampling Techniques
Performing Specific Procedures to Obtain Evidence
Specific Matters that Require Individual Attention
Misstatements and Internal Control Deficiencies
Written Representations
Subsequent Events and Subsequently Discovered Facts

This CPA Test Bank for the AUD section is available right now as an instant download. Payments will be processed immediately and you will instantly be sent what you pay for via digital download, No waiting!

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You will be able to access and download the Test Bank immediately after payment. The download link will also be sent to your email.