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    CPA Review Notes 2019 - Audit (AUD)
    CPA Review Notes 2019 - Audit (AUD)
    CPA Review Notes 2019 - Audit (AUD)
    Ebook45 pages27 minutes

    CPA Review Notes 2019 - Audit (AUD)

    By Cristina Agopian, CPA

    3.5/5

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    About this ebook

    My approach to all CPA exams was to re-write these notes 6-7 times (there are 8 sections).
    Although it may seems to be an old-school approach, it's working great because you are able to retain more information by re-writing it, than by reading or listening.
    If you take the exam in 6 weeks, these notes will be a great addition to your MCQs, they contain exactly what you are supposed to know in order to pass the CPA exam. I can't emphasize enough - you will need to go through them 6-7 times, that means 7 times x 8 chapters = 56 chapters, which means approximately 10 chapters / week.

    I have memorized 90% of these notes just by re-writing them 6 times. Sure, it seems to be time consuming, but it's totally working!

    LanguageEnglish
    PublisherCristina Agopian, CPA
    Release dateNov 24, 2015
    ISBN9781311188281
    CPA Review Notes 2019 - Audit (AUD)
    Author

    Cristina Agopian, CPA

    Cristina Agopian has an extensive professional experience in the field of accounting, She holds a CPA license with the state of CA. Cristina has earned her accounting credentials from California State East Bay before taking the CPA examination.

    Read more from Cristina Agopian, Cpa

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      Book preview

      CPA Review Notes 2019 - Audit (AUD) - Cristina Agopian, CPA

      CPA Review Notes 2019

      AUDIT

      By Cristina Agopian, CPA

      Published by Cristina Agopian, at Smashwords

      Copyright 2019 Cristina Agopian

      Content

      SECTION 1

      SECTION 2

      SECTION 3

      SECTION 4

      SECTION 5

      SECTION 6

      SECTION 7

      SECTION 8

      About the author

      Other books by this author

      Section1

      Engagement Acceptance and Understanding the Assignment

      Attestation std require the auditor to be independent in mental attitude (similar to GAAS - audit std)

      Obs: does not require an understanding of int control

      Attest engagement - practitioner expresses a conclusion about reliability of a written assertion that is responsibility of another party

      Examples of attest engagements:

      - reports on the int ctrl structure,

      - compliance with regulation and contract requirements

      - investment performance stats

      - suplem. Info to financial statements (F/S)

      Not examples of attest:

      - mgmt consulting engagements (CPA provides advice, recommendations)

      - when CPA advocates clients positions (IRS review of tax returns)

      - tax engagements

      - when CPA solely assist client

      - expert witness

      Authoritative body to promulgate attest std = ASB (Auditing Std Board)

      Note: GAAP is promulgated by FASB (Fin Acct Std Board)

      - Std on fin acct and reporting for govn units are promulgated by GASB (Government Acct Std

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