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    CPA Review Notes: Audit 2022
    CPA Review Notes: Audit 2022
    CPA Review Notes: Audit 2022
    Ebook45 pages26 minutes

    CPA Review Notes: Audit 2022

    By Cristina Agopian, CPA

    4.5/5

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    About this ebook

    My approach to 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 equates 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!

    LanguageEnglish
    PublisherCristina Agopian, CPA
    Release dateOct 9, 2015
    ISBN9781311774590
    CPA Review Notes: Audit 2022
    Author

    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.

    Read more from Cristina Agopian, Cpa

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      thank you for sharing, it will help me pass the exam

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    Book preview

    CPA Review Notes - Cristina Agopian, CPA

    CPA Review Notes

    Audit 2022

    By Cristina Agopian, CPA

    Published by Cristina Agopian, at Smashwords

    Copyright 2022 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

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