ACCTG 5510: Accounting Auditing
School: University of Utah (U of U )
-
From: GradeBuddy Pages: 3An overview of internal controls and how they are tested in both public and private companies. The framework used to develop internal controls is discussed. -
From: GradeBuddy Pages: 2A description of different types of fraud and how an auditor must approach potential fraud in the planning and execution of an audit. -
From: GradeBuddy Pages: 3The study guide provides the major portions of each lecture that will be most valuable to know for the exam as described by the Professor. All material in each of the first 4 lectures could possibly be covered on the exam, but know the topics outlined in the study guide in detail. -
From: GradeBuddy Pages: 4The process of planning an audit once a potential client has be accepted. Important risk factors to consider during planning and how to address each within an audit. -
From: GradeBuddy Pages: 4A brief description of the process of performing an audit including planning the audit, setting objective, applying assertion, and how to make appropriate audit decisions. -
From: GradeBuddy Pages: 3an overview of the AICPA's Code of Professional Code, the enforceable and unenforceable aspects of the code. The role and responsibility of CPA's is discussed in connection with when the SEC and PCAOB has oversight authority. -
From: GradeBuddy Pages: 10The legal liabilities that apply to CPA firms along with how a firm might defend themselves. An overview of important legislation is reviewed with related cases. Additionally, the basic process of performing a review for a client is outlined.. -
From: GradeBuddy Pages: 8There are several organizational structures a CPA firm could take when organized. Reporting standards are set forth. -
From: GradeBuddy Pages: 3Provides a high level overview of what an audit is and why it has value. The definition of attestation services set forth with each of the five sub categories.