CPA Review Notes 2019 - Audit (AUD)
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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!
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.
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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