CPA Auditing and Attestation (AUD) Quizzes

Topics

• Audit Reports

  • Audit Opinions

  • Professional Standards

  • Audit Engagements-Evidence

  • Audit Engagements-Auditors

• Quality Control, Engagement Acceptance, Planning, & Internal Control

  • The Audit Process - Documentation

  • The Audit Process - Setting Terms for the Engagement

  • The Audit Process - Planning

  • The Audit Process - Risk Assessment

  • The Audit Process - Quality Control

• Audit Risk Evidence

  • The Fraud Triangle

  • Fraud Incentives

  • Fraud vs Error

• Audit Sampling

  • IT Controls 

  • Materiality

  • Sampling 

• Cash Cycle, Revenue Cycle, and Expenditure Cycle

  • Revenue Cycle

  • Expenditure Cycle

  • Cash Cycle

• Performing Further Procedures

  • Inventory Cycle

  • Investment Cycle

  • Communication with Management

• Integrated Audits & Attestation Engagements

  • Types of Engagements - SSARS

  • Types of Engagements - SSAE

• Compliance, & Government Audits

  • Types of Engagements - Agreed Upon Procedures

  • Types of Engagements - Integrated Audits

  • Types of Engagements - Government Audits

• Accounting & Review Service Engagements & Interim Reviews

  • Preparation vs Compilation vs Review Engagements

  • Letters for Underwriters

• Ethics & Professional Responsibility

  • Ethics - AICPA

  • Ethics - SEC & PCAOB

  • Ethics - GAO and DOL