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PART ONE THE CONTEMPORARY AUDITING ENVIRONMENT |
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Chapter 1 Auditing and Assurance Services |
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User Demand for Reliable Information |
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2 | (2) |
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Information Risk in a Big Data World |
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3 | (1) |
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Auditing, Attestation, and Assurance Services |
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4 | (7) |
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Definition of Financial Statement Auditing |
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5 | (1) |
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Auditing in a Big Data Environment |
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6 | (1) |
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7 | (1) |
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8 | (2) |
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Examples of Assurance Services |
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10 | (1) |
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Management's Financial Statement Assertions |
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11 | (3) |
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Existence or Occurrence (Existence, Occurrence, Cutoff) |
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14 | (4) |
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Completeness (Completeness, Cutoff) |
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14 | (1) |
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Valuation and Allocation (Accuracy or Valuation) |
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15 | (1) |
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Rights and Obligations (Rights and Obligations) |
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15 | (1) |
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Presentation and Disclosure (Classification, Understandability) |
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16 | (1) |
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16 | (2) |
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18 | (3) |
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21 | (3) |
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21 | (2) |
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23 | (1) |
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23 | (1) |
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Other Kinds of Engagements and Information Professionals |
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24 | (1) |
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24 | (3) |
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25 | (1) |
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26 | (1) |
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Become a Professional and Get Certified! |
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26 | (1) |
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27 | (4) |
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27 | (1) |
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28 | (1) |
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State Certificate and License |
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29 | (1) |
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Skill Sets and Your Education |
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30 | (1) |
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31 | (1) |
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31 | (1) |
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Multiple-Choice Questions for Practice and Review |
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32 | (6) |
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38 | (4) |
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Chapter 2 Professional Standards |
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42 | (2) |
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Generally Accepted Auditing Standards (GAAS) |
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44 | (2) |
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45 | (1) |
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Fundamental Principle: Responsibilities |
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46 | (4) |
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Competence and Capabilities |
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47 | (1) |
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Independence and Due Care |
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47 | (2) |
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Professional Skepticism and Professional Judgment |
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49 | (1) |
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Fundamental Principle: Performance |
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50 | (6) |
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51 | (1) |
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51 | (1) |
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52 | (1) |
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53 | (1) |
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54 | (2) |
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Fundamental Principle: Reporting |
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56 | (3) |
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Evaluating the Quality of Public Accounting Firms' Practices |
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59 | (4) |
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System of Quality Control |
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59 | (2) |
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PCAOB Inspection of Firms |
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61 | (2) |
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63 | (1) |
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64 | (1) |
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Multiple-Choice Questions for Practice and Review |
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65 | (4) |
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69 | (7) |
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Appendix 2A Referencing Professional Standards |
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76 | (3) |
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PART TWO THE FINANCIAL STATEMENT AUDIT |
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Chapter 3 Engagement Planning and Audit Evidence |
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79 | (1) |
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Pre-Engagement Activities |
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80 | (5) |
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Client Acceptance or Continuance |
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80 | (3) |
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Compliance with Independence and Ethical Requirements |
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83 | (1) |
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84 | (1) |
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85 | (6) |
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Staffing the Audit Engagement |
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86 | (3) |
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89 | (2) |
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91 | (3) |
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92 | (2) |
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Audit Procedures for Obtaining Audit Evidence |
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94 | (9) |
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1 Inspection of Records and Documents |
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96 | (3) |
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2 Inspection of Tangible Assets |
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99 | (1) |
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99 | (1) |
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99 | (1) |
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100 | (1) |
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101 | (1) |
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101 | (1) |
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101 | (2) |
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103 | (4) |
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103 | (1) |
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104 | (1) |
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Audit Documentation Arrangement and Indexing |
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105 | (2) |
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107 | (1) |
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108 | (1) |
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Multiple-Choice Questions for Practice and Review |
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109 | (4) |
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113 | (5) |
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Chapter 4 The Audit Risk Model and Inherent Risk Assessment |
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118 | (1) |
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118 | (6) |
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118 | (1) |
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119 | (1) |
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120 | (1) |
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120 | (1) |
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120 | (4) |
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124 | (6) |
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126 | (1) |
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127 | (3) |
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Inherent Risk Assessment---"What Could Go Wrong?" |
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130 | (7) |
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Understanding the Client's Business and Its Environment |
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132 | (1) |
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Industry, Regulatory, and Other External Factors |
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132 | (1) |
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The Nature of the Company |
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133 | (1) |
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134 | (1) |
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Client Computerized Processing |
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134 | (1) |
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Selection and Application of Accounting Principles, Including Related Disclosures |
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135 | (1) |
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Company Objectives, Strategies, and Related Business Risks |
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136 | (1) |
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Company Performance Measures |
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136 | (1) |
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Gathering Information and Preliminary Analytical Procedures |
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137 | (1) |
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137 | (8) |
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138 | (1) |
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Information from Client Acceptance or Continuance Evaluation, Audit Planning, Past Audits, and Other Engagements |
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138 | (1) |
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Preliminary Analytical Procedures |
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138 | (6) |
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Audit Team Brainstorming Discussions |
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144 | (1) |
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Inquiry of Audit Committee, Management, and Others within the Company |
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144 | (1) |
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Overall Assessment and Documentation of Inherent Risk Assessment |
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145 | (3) |
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146 | (1) |
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Fraud and Other Significant Risks |
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146 | (1) |
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Communication of Fraud Risks |
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147 | (1) |
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Auditors' Responsibilities for Client Noncompliance with Laws and Regulations |
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148 | (2) |
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Audit Strategy Memorandum |
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150 | (1) |
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151 | (1) |
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152 | (1) |
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Multiple-Choice Questions for Practice and Review |
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153 | (4) |
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157 | (11) |
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Appendix 4A Selected Financial Ratios |
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168 | (1) |
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Appendix 4B Sample Audit Memorandum |
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169 | (4) |
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Chapter 5 Risk Assessment: Internal Control Evaluation Introduction |
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173 | (48) |
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174 | (1) |
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Management versus Auditors' Responsibility for Internal Control |
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175 | (3) |
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Management's Internal Control Responsibilities |
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175 | (1) |
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Auditors' Internal Control Responsibilities |
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176 | (2) |
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Components of Internal Control |
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178 | (13) |
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179 | (2) |
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181 | (1) |
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182 | (5) |
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Information and Communication |
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187 | (2) |
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189 | (1) |
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Limitations of Internal Control |
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190 | (1) |
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Internal Control Evaluation |
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191 | (13) |
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Phase 1 Understand and Document the Client's Internal Control |
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191 | (6) |
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Phase 2 Assess the Control Risk (Preliminary) |
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197 | (2) |
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Phase 3 Identify Controls to Test and Perform Tests of Controls |
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199 | (5) |
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Responsibilities in the Audits of Issuers Required by PCAOB Auditing Standard No. 2201 |
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204 | (3) |
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204 | (3) |
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Internal Control Communications |
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207 | (2) |
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209 | (1) |
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209 | (2) |
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Multiple-Choice Questions for Practice and Review |
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211 | (3) |
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214 | (5) |
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219 | (2) |
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Chapter 6 Employee Fraud and the Audit of Cash |
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221 | (4) |
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222 | (1) |
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223 | (1) |
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Characteristics of Fraudsters |
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223 | (2) |
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225 | (3) |
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226 | (1) |
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226 | (1) |
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227 | (1) |
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228 | (4) |
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Managing People and Pressures in the Workplace |
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228 | (1) |
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Internal Control Activities and Employee Monitoring |
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229 | (2) |
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231 | (1) |
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232 | (16) |
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Management Reports and Data Files in an Audit of Cash |
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233 | (3) |
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Significant Accounts and Relevant Assertions |
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236 | (1) |
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Risk of Material Misstatement |
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236 | (1) |
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Evaluating the Design and Operating Effectiveness of Internal Controls |
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237 | (6) |
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243 | (5) |
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"Extended Procedures" to Detect Fraud |
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248 | (4) |
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252 | (1) |
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253 | (1) |
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Multiple-Choice Questions for Practice and Review |
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254 | (4) |
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258 | (8) |
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Appendix 6A Internal Control Questionnaires |
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266 | (2) |
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268 | (2) |
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Chapter 7 Revenue and Collection Cycle |
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270 | (1) |
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Revenue and Collection Cycle: Typical Activities |
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271 | (1) |
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Receiving and Processing Customer Orders, Including Credit Granting 1 |
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272 | (4) |
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Delivering Goods and Services to Customers 2 |
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272 | (1) |
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Billing Customers and Accounting for Accounts Receivable 3 |
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273 | (1) |
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System Generated Reports and Data Files in the Revenue and Collection Cycle |
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273 | (3) |
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Significant Accounts and Relevant Assertions |
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276 | (1) |
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Risk of Material Misstatement |
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277 | (4) |
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277 | (3) |
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Collectability of Accounts Receivable |
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280 | (1) |
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Customer Returns and Allowances |
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280 | (1) |
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Internal Control Activities and Design Evaluation |
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281 | (3) |
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Entity-Level Controls in the Revenue and Collections Cycle |
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281 | (1) |
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Control Considerations at the Account and Assertion Level |
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282 | (2) |
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Tests of Operating Effectiveness of Internal Control |
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284 | (4) |
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Summary: Control Risk Assessment |
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287 | (1) |
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Substantive Analytical Procedures and Tests of Details |
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288 | (12) |
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291 | (1) |
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Confirmation of Accounts and Notes Receivable |
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291 | (5) |
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296 | (1) |
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Additional Notes about Confirmations |
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297 | (1) |
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Dual-Purpose Nature of Accounts Receivable Confirmations |
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297 | (1) |
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Review for Collectability |
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297 | (1) |
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298 | (2) |
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300 | (1) |
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300 | (1) |
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Audit Cases: Extended Audit Procedures |
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301 | (7) |
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308 | (1) |
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309 | (1) |
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Multiple-Choice Questions for Practice and Review |
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309 | (5) |
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314 | (10) |
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Appendix 7A Internal Control Questionnaires |
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324 | (2) |
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326 | (3) |
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Chapter 8 Acquisition and Expenditure Cycle |
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329 | (1) |
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Acquisition and Expenditure Cycle: Typical Activities |
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330 | (3) |
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Purchasing Goods and Services 1 |
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330 | (3) |
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Receiving the Goods or Services 2 |
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333 | (1) |
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Recording the Asset or Expense and Related Liability 3 |
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333 | (1) |
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Significant Accounts and Relevant Assertions |
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333 | (3) |
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334 | (1) |
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335 | (1) |
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Risk of Material Misstatement |
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336 | (2) |
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Internal Control Activities and Design Evaluation |
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338 | (3) |
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338 | (1) |
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338 | (2) |
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340 | (1) |
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340 | (1) |
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Testing of Operating Effectiveness of Internal Control |
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341 | (3) |
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341 | (3) |
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Substantive Analytical Procedures and Tests of Details |
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344 | (8) |
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346 | (6) |
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352 | (2) |
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Fraud Cases: Extended Audit Procedures |
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354 | (3) |
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Audit Issues in the Expense and Acquisition Cycle |
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357 | (1) |
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358 | (1) |
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358 | (1) |
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Multiple-Choice Questions for Practice and Review |
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359 | (3) |
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362 | (10) |
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Appendix 8A Internal Control Questionnaires |
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372 | (3) |
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375 | (2) |
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Appendix 8C The Payroll Cycle |
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377 | (13) |
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Chapter 9 The Production Cycle and Auditing Inventory Keeping Count |
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390 | (54) |
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Inventory Management: Typical Activities |
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391 | (4) |
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Significant Accounts and Relevant Assertions |
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395 | (1) |
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Risk of Material Misstatement |
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396 | (3) |
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Internal Control Activities and Design Evaluation |
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399 | (4) |
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Testing of Operating Effectiveness of Internal Control |
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403 | (5) |
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Substantive Analytical Procedures and Tests of Details |
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408 | (12) |
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Difficult Inventory Circumstances |
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415 | (5) |
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420 | (2) |
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Fraud Case: Extended Audit Procedures (AS 2301) |
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421 | (1) |
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422 | (2) |
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424 | (1) |
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Multiple-Choice Questions for Practice and Review |
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425 | (3) |
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428 | (11) |
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Appendix 9A Internal Control Questionnaires |
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439 | (2) |
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441 | (3) |
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Chapter 10 Finance and Investment Cycle |
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444 | (2) |
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Finance and Investment Cycle: Typical Activities |
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446 | (6) |
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Financing the Entity through Debt and Stockholder Equity |
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447 | (1) |
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447 | (1) |
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447 | (3) |
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Investing Transactions: Investments and Intangibles 3 |
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450 | (2) |
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Significant Accounts and Relevant Assertions |
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452 | (1) |
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Risk of Material Misstatement |
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453 | (5) |
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454 | (1) |
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455 | (1) |
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Related-Party Transactions |
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455 | (1) |
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456 | (1) |
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456 | (1) |
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457 | (1) |
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Presentation and Disclosure |
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457 | (1) |
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Internal Control Activities and Design Evaluation |
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458 | (2) |
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460 | (1) |
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Tests of Operating Effectiveness of Internal Control |
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460 | (6) |
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Control over Accounting Estimates |
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463 | (1) |
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464 | (1) |
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464 | (1) |
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465 | (1) |
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Summary: Control Risk Assessment |
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465 | (1) |
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Substantive Analytical Procedures and Tests of Details |
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466 | (12) |
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Auditing Accounting Estimates, including Fair Value Measurements |
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472 | (3) |
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Long-Term Liabilities and Related Accounts |
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475 | (1) |
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Stockholders' Equity: Substantive Procedures |
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476 | (1) |
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Auditing Stock-Based Compensation Plans |
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477 | (1) |
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Fraud Cases: Extended Audit Procedures |
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478 | (4) |
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482 | (1) |
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483 | (1) |
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Multiple-Choice Questions for Practice and Review |
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484 | (3) |
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487 | (8) |
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Appendix 10A Internal Control Questionnaires |
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495 | (1) |
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Appendix 10B Substantive Audit Plans |
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496 | (4) |
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Chapter 11 Completing the Audit |
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500 | (1) |
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501 | (2) |
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Procedures Performed During Fieldwork |
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503 | (11) |
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Completing Substantive Procedures |
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503 | (1) |
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504 | (3) |
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507 | (2) |
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Ability to Continue as a Going Concern |
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509 | (1) |
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Adjusting Entries and Financial Statement Disclosure |
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510 | (3) |
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Audit Documentation Review |
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513 | (1) |
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Subsequent Events and Subsequently Discovered Facts |
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514 | (4) |
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515 | (1) |
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Subsequently Discovered Facts |
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516 | (2) |
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Responsibilities Following the Audit Report Release Date |
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518 | (3) |
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518 | (1) |
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Communications with Individuals Charged with Governance |
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518 | (2) |
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520 | (1) |
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Summary of Audit Communications |
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520 | (1) |
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521 | (1) |
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521 | (1) |
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Multiple-Choice Questions for Practice and Review |
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522 | (4) |
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Exercises, Problems, and Simulations |
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526 | (12) |
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Chapter 12 Reports on Audited Financial Statements |
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538 | (1) |
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Overview of Auditors' Reports |
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539 | (4) |
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The Standard Report for Non-Issuers |
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540 | (2) |
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542 | (1) |
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Conditions that Require Modifications to the Auditors' Standard (Unmodified) Report |
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543 | (7) |
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543 | (3) |
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546 | (4) |
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Audits of Group Financial Statements |
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550 | (3) |
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Auditors' Reports Referencing Other Matters Encountered during the Audit |
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553 | (4) |
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553 | (1) |
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"Going-Concern" Uncertainties |
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554 | (1) |
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Other Information Included in Annual Reports |
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555 | (1) |
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Required Supplementary Information |
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556 | (1) |
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556 | (1) |
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Summary: Emphasis-of-Matter and Other-Matter Paragraphs |
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557 | (1) |
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557 | (5) |
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Comparative Financial Statements |
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558 | (2) |
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Summary Financial Statements |
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560 | (1) |
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Supplementary Information |
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561 | (1) |
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561 | (1) |
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562 | (2) |
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564 | (1) |
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Multiple-Choice Questions for Practice and Review |
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565 | (3) |
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568 | (13) |
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Appendix 12A Auditors' Reports for Issuers (Public Entities) |
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581 | (13) |
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PART THREE STAND-ALONE MODULES |
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Module A Other Public Accounting Services |
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594 | (1) |
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Introduction to Attestation Engagements |
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595 | (1) |
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Attestation Engagements: Special Audit Reporting Considerations |
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596 | (4) |
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Special Purpose Frameworks |
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597 | (2) |
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Specified Elements, Accounts, or Items |
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599 | (1) |
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Compliance with Contractual Agreements or Regulatory Requirements |
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599 | (1) |
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Other Attestation Engagements |
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600 | (8) |
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Applying Agreed-Upon Procedures |
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600 | (1) |
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Prospective Financial Information |
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601 | (3) |
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604 | (2) |
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606 | (2) |
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Other Attestation Engagements and Summary |
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608 | (6) |
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Accounting and Review Services for Historical Financial Information |
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609 | (1) |
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609 | (2) |
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611 | (1) |
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612 | (1) |
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Summary of Engagements on Historical Financial Information |
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613 | (1) |
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Assurance Services Engagements |
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614 | (3) |
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Scope of Assurance Services |
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614 | (1) |
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615 | (2) |
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The Future of Assurance Services |
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617 | (1) |
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617 | (1) |
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618 | (1) |
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Multiple-Choice Questions for Practice and Review |
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619 | (4) |
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623 | (9) |
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Module B Professional Ethics |
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632 | (1) |
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633 | (1) |
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An Ethical Decision Process |
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634 | (1) |
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Philosophical Principles in Ethics |
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635 | (3) |
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635 | (2) |
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The Principle of Utilitarianism |
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637 | (1) |
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The Generalization Argument |
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637 | (1) |
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637 | (1) |
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638 | (4) |
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U.S. Securities and Exchange Commission (SEC) |
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639 | (1) |
|
The Public Company Accounting Oversight Board (PCAOB) |
|
|
639 | (1) |
|
The International Federation of Accountants (IFAC) |
|
|
640 | (1) |
|
The Professional Ethics Executive Committee (PEEC) of the American Institute of CPAs (AICPA) |
|
|
640 | (2) |
|
An Emphasis on Independence |
|
|
642 | (11) |
|
American Institute of Certified Public Accountants |
|
|
642 | (7) |
|
SEC and PCAOB Independence Rules |
|
|
649 | (3) |
|
Other Effects of Sarbanes-Oxley on Auditor Independence |
|
|
652 | (1) |
|
Government Accountability Office (GAO) Independence Requirements |
|
|
652 | (1) |
|
AICPA Rules of Conduct: Integrity and Objectivity, Responsibilities to Clients, and Other Responsibilities |
|
|
653 | (9) |
|
Integrity and Objectivity Rule |
|
|
653 | (1) |
|
|
654 | (1) |
|
Compliance with Standards Rule |
|
|
655 | (1) |
|
Accounting Principles Rule |
|
|
655 | (1) |
|
Confidential Client Information Rule |
|
|
656 | (2) |
|
Fees and Other Types of Remuneration |
|
|
658 | (2) |
|
|
660 | (1) |
|
Advertising and Other Forms of Solicitation Rule |
|
|
660 | (1) |
|
Form of Organization and Name Rule |
|
|
661 | (1) |
|
Consequences of Violating the Code of Professional Conduct |
|
|
662 | (3) |
|
Self-Regulatory Discipline |
|
|
663 | (1) |
|
Public Regulation Discipline |
|
|
664 | (1) |
|
|
665 | (1) |
|
|
666 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
666 | (5) |
|
|
671 | (10) |
|
|
|
|
681 | (2) |
|
Liability under Common Law |
|
|
683 | (6) |
|
|
683 | (1) |
|
Liability to Third Parties |
|
|
684 | (4) |
|
Liability for Compilation and Review Services |
|
|
688 | (1) |
|
Liability under Statutory Law |
|
|
689 | (4) |
|
The Securities Act of 1933 (Securities Act) |
|
|
690 | (1) |
|
Section 11 Civil Liability |
|
|
690 | (1) |
|
Auditors' Defenses under the Securities Act |
|
|
691 | (1) |
|
Section 13 Statute of Limitations |
|
|
692 | (1) |
|
|
692 | (1) |
|
Section 24 Criminal Liability |
|
|
692 | (1) |
|
The Securities Exchange Act of 1934 (Securities Exchange Act) |
|
|
693 | (4) |
|
Section 10 and Rule 10(b)-5 Antifraud |
|
|
693 | (1) |
|
Section 18 Civil Liability |
|
|
694 | (1) |
|
Auditors' Defenses under the Securities Exchange Act |
|
|
695 | (1) |
|
Section 32 Criminal Liability |
|
|
695 | (1) |
|
Foreign Corrupt Practices Act (FCPA) |
|
|
696 | (1) |
|
Summary of Auditors' Liability to Clients and Third Parties |
|
|
697 | (1) |
|
The Changing Landscape of Auditors' Liability |
|
|
698 | (6) |
|
|
699 | (1) |
|
Racketeer Influenced and Corrupt Organizations Act |
|
|
700 | (1) |
|
|
700 | (1) |
|
Organization of Accounting Firms as Limited Liability Partnerships |
|
|
701 | (1) |
|
|
701 | (1) |
|
|
702 | (1) |
|
|
703 | (1) |
|
|
703 | (1) |
|
|
704 | (1) |
|
|
705 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
706 | (5) |
|
|
711 | (11) |
|
Module D Internal Audits, Governmental Audits, and Fraud Examinations |
|
|
|
|
722 | (1) |
|
Internal Audits, Governmental Audits, and Fraud Examinations |
|
|
722 | (1) |
|
|
723 | (7) |
|
Internal Auditing Defined |
|
|
723 | (2) |
|
Types of Internal Audit Services |
|
|
725 | (3) |
|
|
728 | (1) |
|
|
729 | (1) |
|
|
730 | (7) |
|
Governmental Auditing Defined |
|
|
730 | (1) |
|
Types of Governmental Audits |
|
|
731 | (2) |
|
GAO Government Auditing Standards |
|
|
733 | (1) |
|
|
734 | (1) |
|
Single Audit Act of 1984 and Amendments of 1996 |
|
|
735 | (2) |
|
|
737 | (6) |
|
The Art of Fraud Examinations |
|
|
739 | (1) |
|
Fraud Examiner Responsibilities |
|
|
740 | (2) |
|
|
742 | (1) |
|
|
742 | (1) |
|
Obtaining Litigation Support |
|
|
742 | (1) |
|
|
743 | (1) |
|
|
744 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
745 | (3) |
|
|
748 | (10) |
|
MODULE E Attributes Sampling |
|
|
|
|
758 | (1) |
|
|
759 | (2) |
|
Step 1 Determine the Objective of Sampling |
|
|
759 | (1) |
|
Step 2 Define the Characteristic of Interest |
|
|
759 | (1) |
|
Step 3 Define the Population |
|
|
760 | (1) |
|
|
761 | (7) |
|
Step 4 Determine the Sample Size |
|
|
761 | (6) |
|
Step 5 Select the Sample Items |
|
|
767 | (1) |
|
Step 6 Measure the Sample Items |
|
|
767 | (1) |
|
Evaluating Sample Results (Step 7) |
|
|
768 | (5) |
|
Calculating the Upper Limit Rate of Deviation |
|
|
768 | (2) |
|
Making the Evaluation Decision |
|
|
770 | (1) |
|
Qualitative Evaluation of Deviations |
|
|
771 | (1) |
|
Using IDEA to Evaluate Sample Results |
|
|
772 | (1) |
|
|
773 | (1) |
|
Other Attributes Sampling Methods |
|
|
774 | (1) |
|
|
775 | (1) |
|
|
776 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
777 | (3) |
|
|
780 | (13) |
|
Appendix EA AICPA Sample Size Tables |
|
|
793 | (2) |
|
Appendix EB AICPA Sample Evaluation Tables |
|
|
795 | (2) |
|
MODULE F Variables Sampling |
|
|
|
|
797 | (1) |
|
Definition of Variables Sampling |
|
|
797 | (1) |
|
Monetary Unit Sampling (MUS): Planning |
|
|
798 | (2) |
|
|
799 | (1) |
|
|
800 | (6) |
|
Step 4 Determine the Sample Size |
|
|
800 | (4) |
|
Step 5 Select the Sample Items |
|
|
804 | (1) |
|
Step 6 Measure the Sample Items |
|
|
805 | (1) |
|
|
806 | (5) |
|
Step 7 Evaluating Sample Results |
|
|
806 | (5) |
|
Other Variables Sampling Approaches |
|
|
811 | (2) |
|
Documentation in Variables Sampling |
|
|
812 | (1) |
|
|
813 | (1) |
|
|
813 | (2) |
|
Multiple-Choice Questions for Practice and Review |
|
|
815 | (3) |
|
|
818 | (11) |
|
Appendix FA AICPA MUS Tables |
|
|
829 | (2) |
|
Appendix FB Classical Variables Sampling |
|
|
831 | (11) |
|
Appendix FC Nonstatistical Sampling |
|
|
842 | (4) |
|
MODULE G Data and Analytics in Auditing |
|
|
|
|
846 | (2) |
|
|
848 | (2) |
|
|
849 | (1) |
|
Common Uses of Audit Data Analytics |
|
|
850 | (7) |
|
Risk Assessment Procedures |
|
|
850 | (2) |
|
|
852 | (1) |
|
Substantive Analytical Procedures |
|
|
853 | (2) |
|
|
855 | (2) |
|
Conducting Audit Data Analytics |
|
|
857 | (5) |
|
|
857 | (1) |
|
Access and Prepare the Data |
|
|
858 | (1) |
|
Consider the Relevance and Reliability of the Data Used |
|
|
859 | (2) |
|
|
861 | (1) |
|
Evaluate the Results and Draw Conclusions |
|
|
861 | (1) |
|
Documentation Requirements |
|
|
862 | (1) |
|
|
863 | (1) |
|
Professional Skepticism in ADA |
|
|
864 | (1) |
|
The Next Generation of Auditing |
|
|
864 | (2) |
|
|
865 | (1) |
|
|
865 | (1) |
|
Distributed Ledger Technology |
|
|
865 | (1) |
|
|
866 | (1) |
|
|
867 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
868 | (2) |
|
|
870 | (12) |
|
MODULE H Information Technology Auditing |
|
|
|
Information Technology (IT) Systems |
|
|
882 | (2) |
|
|
884 | (14) |
|
Scoping the IT Audit Procedures |
|
|
885 | (1) |
|
Types of IT Control Activities |
|
|
886 | (1) |
|
|
887 | (6) |
|
Automated Application Controls |
|
|
893 | (1) |
|
|
894 | (1) |
|
|
895 | (1) |
|
|
896 | (2) |
|
Assessing Control Risk in an IT Environment |
|
|
898 | (2) |
|
Testing Controls in an IT Environment |
|
|
900 | (3) |
|
End-User Computing and Other Environments |
|
|
903 | (3) |
|
End-User Computing Control Considerations |
|
|
903 | (2) |
|
|
905 | (1) |
|
Computer Abuse and Computer Fraud |
|
|
906 | (3) |
|
Preventive, Detective, and Damage-Limiting Controls |
|
|
907 | (2) |
|
|
909 | (1) |
|
|
909 | (1) |
|
|
910 | (1) |
|
Multiple-Choice Questions for Practice and Review |
|
|
911 | (2) |
|
|
913 | (10) |
Index |
|
923 | |