Ethics, Professional Responsibilities and General Principles
- AICPA Code of Professional Conduct (58 min)
- SEC and PCAOB Independence Rules (46 min)
- GAO and DOL Independence Rules (32 min)
- Professional Skepticism and Judgment (22 min)
- Audit Engagements (29 min)
- Government Auditing Standards Engagements (26 min)
- Other Attestation and Service Engagements (25 min)
- Preconditions for an Engagement (22 min)
- Terms of Engagement and Engagement Letter (35 min)
- Engagement Documentation (33 min)
- Planned Scope and Timing of Audit (31 min)
- Communicating Internal Control Matters (25 min)
- Audit and Assurance Quality (33 min)
Assessing Risk and Developing a Planned Response
- Overall Engagement Strategy (20 min)
- Engagement Plan (39 min)
- External Factors (35 min)
- Internal Factors (30 min)
- COSO Internal Control Framework (25 min)
- Control Environment and IT General Controls (34 min)
- Business Processes and Internal Control Design (36 min)
- Service Organizations (34 min)
- Control Limitations and Management Override (28 min)
- Materiality for the Financial Statements (22 min)
- Performance Materiality (24 min)
- Risk Assessment and Response (45 min)
- Using the Work of Others (42 min)
- Compliance with Laws and Regulations (28 min)
- Accounting Estimates: Risk Assessment (28 min)
- Related Parties and Transactions (26 min)
- Single Audits: Planning and Risk Assessment (42 min)
Performing Further Procedures and Obtaining Evidence
- Requesting, Preparing, and Transforming Data (36 min)
- Reliability of Data and Information (33 min)
- Data Analytics (30 min)
- Sufficient Appropriate Evidence (32 min)
- Sampling Techniques (39 min)
- Tests of Controls and Tests of Details (39 min)
- Analytical Procedures (32 min)
- External Confirmations (33 min)
- Accounting Estimates: Procedures and Conclusions (32 min)
- Investments in Securities (27 min)
- Inventory and Inventory Held by Others (31 min)
- Litigation, Claims and Assessments (28 min)
- An Entity's Ability to Continue as a Going Concern (32 min)
- Uniform Guidance for Single Audits (52 min)
- Misstatements and Internal Control Deficiencies (47 min)
- Written Representations (34 min)
- Subsequent Events and Subsequently Discovered Facts (32 min)
Forming Conclusions and Reporting
- Reporting on Audit Engagements (53 min)
- Examination or Review Engagements (39 min)
- Agreed-Upon Procedures Engagements (28 min)
- Preparation Engagements (24 min)
- Compilation Engagements (32 min)
- Review Engagements (35 min)
- Reporting on Compliance (48 min)
- Comparative Statements and Consistency Between Periods (44 min)
- Other Information in Documents with Audited Statements (29 min)
- Review of Interim Financial Information (31 min)
- Supplementary Information (28 min)
- Additional Reporting Requirements Under GAGAS (Yellow Book) (33 min)
- Special-Purpose Frameworks (29 min)
