Auditing and Attestation (AUD)
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US CPA の学習者向けの無料Auditing and Attestation (AUD)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
Area I. Ethics, Professional Responsibilities and General Principles
Ethics, independence and professional responsibilities
Professional skepticism and professional judgment
Nature and scope
Terms of engagement
Requirements for engagement documentation
Communication with management and those charged with governance
Audit and assurance quality
Area II. Assessing Risk and Developing a Planned Response
Planning an engagement
Understanding an entity and its environment
Understanding an entity's control environment and business processes, including information technology (IT) systems
Materiality
Assessing and responding to risks of material misstatement, whether due to fraud or error
Planning for and using the work of others
Specific areas of engagement risk
Area III. Performing Further Procedures and Obtaining Evidence
Use of data and information
Sufficient appropriate evidence
Sampling techniques
Procedures to obtain sufficient appropriate evidence
Specific matters that require special consideration
Misstatements and internal control deficiencies
Written representations
Subsequent events and subsequently discovered facts
Area IV. Forming Conclusions and Reporting
Reporting on audit engagements
Reporting on attestation engagements
Accounting and review service engagements
Reporting on compliance
Other reporting considerations
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