Introduction
  • Introduction
Overview of the Audit Profession and Standards
  • Study Notes - Need for Audit and Assurance Services
  • Study Notes - Types of Audit and Assurance Services
  • Quiz - Audit and Assurance Services
  • Study Notes - The Securities and Exchange Commission (SEC)
  • Study Notes - The American Institute of Certified Public Accountants (AICPA)
  • Study Notes - The Sarbanes-Oxley Act
  • Study Notes - The Public Company Accounting Oversight Board (PCAOB)
  • Study Notes - Certified Public Accounting Firms and CPAs
  • Quiz - Entities That Impact Audit Profession
  • Study Notes - Auditing Standards (GAAS vs. SAS)
  • Quiz - Auditing Standards
Auditor and Management Responsibilities
  • Study Notes - Auditor vs. Management Responsibilities
  • Quiz - Responsibilities in Audit
  • Study Notes - Management Assertions Part 1
  • Study Notes - Management Assertions Part 2
  • Video - Management Assertions
  • Quiz - Management Assertions
Ethics and Legal Liabilities
  • Study Notes - Ethics Overview
  • Study Notes - Independence
Audit Planning and Risk Assessment
  • Study Notes - Audit Risk Model
  • Video - Materiality and Audit Risk Model
Evidence and Sampling
  • Video - Qualitative Characteristics of Evidence
  • Study Notes - Overview of Sampling Theory
  • Study Notes - Methodology, Design, and Stratification
  • Quiz - Sampling
Fraud and Internal Controls
  • Study Notes - Fraud Risk (Triangles and Diamonds)
  • Quiz - Fraud Risk
Auditor Opinions and Communications
  • Study Notes - Standard Unqualified Audit Report
  • Video - Audit Opinions
  • Quiz - Auditor Opinions
Course Wrapup
  • Wrapup - Intro to Auditing Part 2