Scribd Logo

Language

Upload

Welcome to Scribd!

Enjoy millions of ebooks, audiobooks, magazines, and more, with a free trial

Only $11.99/month after trial. Cancel anytime.

CPA Review Notes: Audit 2022
CPA Review Notes: Audit 2022
CPA Review Notes: Audit 2022
Ebook45 pages27 minutes

CPA Review Notes: Audit 2022

By Cristina Agopian, CPA

4.5/5

()

Read preview

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
Read preview
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

Related to CPA Review Notes

Related ebooks

Related podcast episodes

Related articles

  • Article

    The Best Financial-Planning Options for Families Saving for Retirement and College

    Apr 4, 2018

    To help you decide what kind of financial advice is best for you, see if your situation is similar to this hypothetical client: The Petersons are both 50, with two boys: one a junior in high school and one a freshman in college. They have $500,000 in

    3 min read

  • Article

    Gerryl Pedragosa Gaid

    Feb 28, 2022

    Gerryl Pedragosa Gaid
    3 min read

  • Article

    An Emerging Leader's Mindset

    Sep 1, 2019

    You are known as a champion of workplace inclusivity. For anyone who still needs to be convinced, why is it so important? This is something I’ve always been passionate about, even before it was part of my job description. There are two things in part

    6 min read

  • Article

    Flawed Government System Hampers Land Claims

    May 28, 2021

    Some of the fundamental system-wide flaws within government’s land restitution process, as well as constraints faced by land claimants, was recently shared by Advocate Tembeka Ngcukaitobi. Ngcukaitobi was a member of a panel that discussed South Afri

    1 min read

  • Article

    Student Comes Tops In The Country

    Dec 20, 2020

    SONALI Chetty, 26, received an award this week from the South African Council of the Architectural Profession for outstanding achievement in the Professional Practice Exams written in October. About 320 students wrote the exams nationally. The excell

    1 min read

  • Article

    Small Business Finance

    Mar 31, 2020

    Small Business Finance
    3 min read

  • Article

    Noble Financial Group Lucas Noble

    Nov 30, 2022

    Noble Financial Group Lucas Noble
    3 min read

  • Article

    Case Study

    Jul 28, 2021

    Joseph was an accountant who had listed his degree and CPA qualification on his CV. While he was a solid candidate for the position that he had applied for, the client nearly passed up his application because there was nothing that really made him st

    1 min read

  • Article

    Income Tax Returns and Payments Extended

    Mar 20, 2020

    Ordinarily, taxpayers have until April 15 to file their tax return and pay any tax due. But these are not ordinary times. The IRS has announced that businesses and individuals will have until July 15, 2020, to file and pay their 2019 taxes. The defer

    1 min read

  • Article

    Pakistani Student Protest

    Apr 24, 2021

    STUDENTS across Pakistan have taken to Twitter to protest the decision by the Imran Khan-led government and the Cambridge International Examinations to hold exams despite a spiralling coronavirus situation in the country. ■

    1 min read

  • Article

    Startup Guide!

    Dec 31, 2019

    Startup Guide!
    4 min read

  • Article

    Meet The Men’s Health advisory Panel

    Feb 10, 2022

    BRAIN HEALTH: P. Murali Doraiswamy, M.D. CARDIOLOGY: John Elefteriades, M.D. Foluso Fakorede, M.D. David Wolinsky, M.D. DERMATOLOGY: Brian Capell, M.D., Ph.D. Corey L. Hartman, M.D. Adnan Nasir, M.D., Ph.D. EMERGENCY MEDICINE: Jedidiah Ballard, D.O.

    1 min read

  • Article

    2021 School Calendar To Start On January 25

    Oct 3, 2020

    THE 2021 school year will begin on January 25, according to the revised school calendar. This was confirmed by the Minister of Basic Education Angie Motshekga and gazetted yesterday. “We are fully aware that the country needs the school calendar for

    1 min read

  • Article

    Pat Semenya

    Jul 30, 2021

    Pat Semenya
    1 min read

  • Article

    Some Financial Adviser Credentials Are Not Trustworthy

    Apr 23, 2019

    If you're working with a Certified Financial Planner, you might feel confident that you are working with a fiduciary -- someone who is required to put your interests ahead of their own. Unfortunately, you could be wrong, because under current rules,

    5 min read

  • Article

    Chad Myko Bayon -on, CPA, Cma, Csca

    Apr 26, 2022

    Chad Myko Bayon -on, CPA, Cma, Csca
    2 min read

  • Article

    St Andrew’s College Matric Results 2020

    Feb 20, 2021

    “THE St Andrew’s College matric class of 2020 has produced a superb set of results in both the IEB and the Cambridge International A Level examinations. These results are a reflection of the extraordinary commitment of boys and staff under the challe

    2 min read

  • Article

    Join The Pro Circuit

    Mar 31, 2021

    Join The Pro Circuit
    4 min read

  • Article

    5 Ways Financial Advisers Misrepresent Themselves

    Dec 28, 2018

    A financial adviser is someone you should be able to trust, someone who has complete transparency and who is on the lookout for your best interests. But there are some using bogus titles, misrepresenting their credentials and misstating facts in orde

    3 min read

  • Article

    About The Authors

    Sep 25, 2021

    Rosario (Roy) Girasa is Distinguished Professor of Pace University and has been a professor of law in the Lubin School of Business on the Pleasantville, NY campus since 1980. He holds four degrees: a BS and PhD from Fordham University, an MLA from Jo

    1 min read

Related categories

Reviews for CPA Review Notes

4.5/5

6 ratings1 review

What did you think?

Tap to rate

Review must be at least 10 words

  • 5/5
    thank you for sharing, it will help me pass the exam

    1 person found this helpful

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

Enjoying the preview?
Page 1 of 1