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

CPA Review Notes: Audit 2022

Rating: 4.5 out of 5 stars



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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!

Release dateOct 9, 2015
CPA Review Notes: Audit 2022
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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.

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Rating: 4.5 out of 5 stars

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  • Rating: 5 out of 5 stars
    thank you for sharing, it will help me pass the exam

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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










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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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