US CPA Exam Preparation: Auditing and Attestation (AUD)

About this course

Prepare for the Auditing and Attestation section of the US CPA exam with a structured course that follows the published content areas: ethics and professional responsibilities, assessing risk and planning, further procedures and audit evidence, and forming conclusions and reporting.

You will work through the auditing standards and the reasoning behind them, then put them to work in timed multiple-choice questions and task-based simulations. Each stage ends with exam practice, so you can see where you stand and what still needs attention before you book your exam.

What you'll learn

• Apply the AICPA Code of Professional Conduct and independence requirements to audit and attestation engagements.
• Assess the risks of material misstatement, including fraud risk, and plan an appropriate audit response.
• Evaluate internal control and decide when and how to test controls.
• Design and perform substantive procedures, analytical procedures and audit sampling to obtain sufficient appropriate evidence.
• Complete an audit, covering subsequent events, going concern, written representations and documentation.
• Select the correct form of auditor's report, including modified opinions and additional communication paragraphs.
• Distinguish audits from reviews, compilations and other attestation engagements and their reporting requirements.
• Practise exam-style multiple-choice questions and task-based simulations under timed conditions.

Curriculum

Who it's for

Accountants, auditors and finance graduates preparing to sit the AUD section of the US CPA exam.

Before you start

• A sound grounding in financial accounting, typically at university degree level.
• English good enough to work comfortably with professional auditing texts, as the exam is taken in English.

Prepares for