Auditing

Introduction

An Introduction to

Auditing

​

Management Assertations

Financial Statement Managment Assertations

Audit Standards

Audit Standards and

Regulatory Bodies

PCAOB

Audit Evidence

Obtaining 

Audit

Evidence

Opinions

Discussion of the audit opinions issued

​

Audit Planning

Steps in the audit plan

&

the Engagement Letter

Audit Tests

Audit tests during fieldwork,

substantive procedures

Audit Risk

Risk Assessment

&

the Audit Risk Model

Internal Controls

Evaluation & 

Testing

COSO

Ethics

Code of Conduct & 

AICPA Code of Professional Conduct

Sampling

Types of audit sampling. Statistical &

Nonstatistical

Cash Audit

Auditing Cash & other assets 

Cash Confirmations

Revenue Audit

Revenue Recognition 

Audits &

the process

Purchase Audit

Auditing purchases and vouchers. 

Acquisitions & Expenses

Inventory Audit

Production & Inventory Audits

Physical Observations

Complete Audit

Completing the audit

Dates & 

Procedures

Legal Confirmations

Legal Confirmations

​

Rep Letter

Management

Representation

Letter

Audit Report

Audit Report & the

 Opinions

Issued

Supplemental

Supplemental Resources to aid in learning

Auditing. Audit Analytics.