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You can also use this list to test your general knowledge of the topics covered on the AUD exam section.
All of these terms should be covered in any CPA review course text book.
To identify Type I or Type II events, you have to do some investigative work by checking with the following people: Ask the client for interim financial statements (statements that reflect less than a 12-month period) it has prepared since the balance sheet date.
For example, if the company has a fiscal year-end of April 30, it may have interim statements prepared as of May 31, June 30, and so on.
Both the old and new statements explain that management will make various representations to the auditor throughout the course of an audit, mainly as a response to specific questions or through the financial statements themselves.
Both also say such management representations, while part of the evidential matter obtained during an audit, are not substitutes for appropriate auditing procedures necessary to afford a reasonable basis for an opinion regarding the financial statements under audit. 85 includes new guidance requiring the auditor to investigate the circumstances and consider the reliability of a representation made if other audit evidence contradicts that representation.
Here is a list of top CPA prep courses on the market today that we have reviewed. acceptance sampling is sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate.
accounting and review services are governed by official pronouncements covering compilation and review engagements.
These Auditing Standards establish requirements and provide application and other explanatory material to auditors regarding their responsibilities relating to subsequent events in an audit of a financial report.
Obtaining a Copy of this Auditing Standard The most recently compiled versions of Auditing Standards, original Standards and amending Standards (see Compilation Details) are available on the AUASB website: COPYRIGHT © 2011 Auditing and Assurance Standards Board.
Compare the interim statements to your prior-period statements to see if anything weird is showing up.
For example, if a business disposes of a segment resulting in gains or losses, it should have a line item on the income statement that reads “Income from continuing operations.” That’s your clue that you have a subsequent event to investigate.
An illustrative management representation letter provides an example of how management could present this.Tags: Adult Dating, affair dating, sex dating