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CPA Auditing and Attestation Aud · Lessons

CPA Auditing and Attestation Aud lessons

4 sections · 42 skills · work through the full outline skill by skill — read the long-form lesson or flip through the slide-style version.
Long-form lessonsSlide-style lessons

CPA Auditing and Attestation Aud

Practice 42 skills across this outline.

Recommended next
Engagement Terms And Engagement Letters
Ethics, Professional Responsibilities and General Principles · General Skills
Long-form lesson
Weighting distribution
11 categories
Forming Conclusions and Reporting
25%
Performing Further Procedures and Obtaining Evidence · General Skills
21%
Assessing Risk and Developing a Planned Response · General Skills
10%
Ethics, Professional Responsibilities and General Principles · General Skills
9%
Ethics, Professional Responsibilities and General Principles · Ethics And Independence
6%
Assessing Risk and Developing a Planned Response · Internal Control Design
6%

Skills

The comprehensive taxonomy of cpa auditing and attestation aud — drill into a card to work its skills.

Ethics, Professional Responsibilities and General Principles · General Skills

4 core skills9% total weight
0/4 completed
4 skills to mastery
1
Engagement Terms And Engagement LettersRecommended
Long-form
2
Nature And Scope Of EngagementsAvailable
Long-form
3
Audit And Assurance QualityAvailable
Long-form
4
Communication With GovernanceAvailable
Long-form

Ethics, Professional Responsibilities and General Principles · Ethics And Independence

3 core skills6% total weight
0/3 completed
3 skills to mastery
1
AICPA Code Of Professional ConductAvailable
Long-form
2
Independence RequirementsAvailable
Long-form
3
SEC And PCAOB Independence RulesAvailable
Long-form

Ethics, Professional Responsibilities and General Principles · Engagement Acceptance And Terms

2 core skills5% total weight
0/2 completed
2 skills to mastery
1
Engagement Acceptance And TermsAvailable
Long-form
2
Preconditions For Engagement AcceptanceAvailable
Long-form

Ethics, Professional Responsibilities and General Principles · Professional Skepticism And Judgment

2 core skills5% total weight
0/2 completed
2 skills to mastery
1
Professional Skepticism And JudgmentAvailable
Long-form
2
Threats To Professional SkepticismAvailable
Long-form

Assessing Risk and Developing a Planned Response · Internal Control Design

3 core skills6% total weight
0/3 completed
3 skills to mastery
1
Internal Control FrameworksAvailable
Long-form
2
Identify And Document Key Business ProcessesAvailable
Long-form
3
IT General ControlsAvailable
Long-form

Assessing Risk and Developing a Planned Response · Engagement Planning

2 core skills5% total weight
0/2 completed
2 skills to mastery
1
Audit StrategyAvailable
Long-form
2
Audit PlanningAvailable
Long-form

Assessing Risk and Developing a Planned Response · Understanding The Entity

2 core skills4% total weight
0/2 completed
2 skills to mastery
1
External Economic And Industry FactorsAvailable
Long-form
2
Internal Factors And Governance StructureAvailable
Long-form

Assessing Risk and Developing a Planned Response · General Skills

5 core skills10% total weight
0/5 completed
5 skills to mastery
1
MaterialityAvailable
Long-form
2
Planned Audit ResponseAvailable
Long-form
3
Risk Of Material MisstatementAvailable
Long-form
4
Service OrganizationsAvailable
Long-form
5
Using The Work Of OthersAvailable
Long-form

Performing Further Procedures and Obtaining Evidence · General Skills

10 core skills21% total weight
0/10 completed
10 skills to mastery
1
Ability To Continue As Going ConcernAvailable
Long-form
2
Accounting EstimatesAvailable
Long-form
3
Audit EvidenceAvailable
Long-form
4
External ConfirmationsAvailable
Long-form
5
Inventory And SecuritiesAvailable
Long-form
6
Misstatements And DeficienciesAvailable
Long-form
7
Sampling TechniquesAvailable
Long-form
8
Subsequent EventsAvailable
Long-form
9
Substantive ProceduresAvailable
Long-form
10
Tests Of ControlsAvailable
Long-form

Performing Further Procedures and Obtaining Evidence · Audit Data And Analytics

2 core skills4% total weight
0/2 completed
2 skills to mastery
1
Interpret Outputs Of Data AnalyticsAvailable
Long-form
2
Transform And Validate Audit DataAvailable
Long-form

Forming Conclusions and Reporting

7 core skills25% total weight
0/7 completed
7 skills to mastery
1
Attestation ReportingAvailable
Long-form
2
Audit ReportsAvailable
Long-form
3
Audit OpinionsAvailable
Long-form
4
Compliance ReportingAvailable
Long-form
5
Other Reporting ConsiderationsAvailable
Long-form
6
Review And CompilationAvailable
Long-form
7
Special Reporting FrameworksAvailable
Long-form