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| Financial Auditing (U.S.)
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Description:
Our Financial Auditing (U.S.) test measures your knowledge of American financial auditing rules and procedures. Designed for the experienced auditing professional, this test covers the following topics: Auditing Standards and Professional Conduct, Internal Control and Assessing Risk, Overview and Structure of Auditing, Substantive Tests and Audit Sampling, the Audit Process and Strategies.
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- Auditing Standards and Professional Conduct
- AICPA Co
- Audit Strategy
- Controlling the Audit
- General Accepted Auditing Standards
- General Standards
- Implementation Planning
- Materiality
- Planning the Audit
- Responsibilities to the Clients
- Role of the Auditor
- Standards of Field Work
- Standards of Reporting
- Technical Standards
- Working Papers
- Internal Control and Assessing Risk
- Accounting System
- Control Environment
- Control Objectives
- Control Procedures
- Elements of Internal Control
- Maintaining Files
- Processing Transactions
- Protecting Assets
- Reasonable Assurance
- Transaction Cycles
- Overview and Structure of Auditing
- Role of the Auditor
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- Substantive Tests and Audit Sampling
- Concepts of Attributes Sampling
- Deviation Rate
- Evaluating the Results of Substantive Tests
- Evidence
- Misstatement Amount
- Nonsampling Risks
- Nonstatistical Sampling
- Sample Sizes
- Sampling Risks
- Sequential Sampling
- Statistical tests
- The Audit Process and Strategies
- Controlling the Audit
- Implementation Planning
- Materiality
- Planning the Audit
- Steps in the Audit
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