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CPA AUD - Auditing and Attestation Cheat Sheet

16 practice tests · 598 questions

Pick an answer to see if it was correct and why, then continue.

Test 1
AICPA Code of Professional Conduct, Independence: Threats and the Conceptual Framework, SEC and PCAOB Ethics and Independence Requirements
46 questions
Test 2
GAO (GAGAS) and DOL Independence Requirements, Professional Skepticism and Professional Judgment, Nature, Scope and Objectives of Engagements
41 questions
Test 3
Engagement Acceptance and Terms of Engagement, Engagement Documentation, Communications with Management and Those Charged with Governance
38 questions
Test 4
Engagement Quality Management, Engagement Strategy and Engagement Planning, External Factors and the Economic Environment
36 questions
Test 5
Internal Factors and Corporate Governance, COSO Internal Control Integrated Framework, Control Environment, Entity-Level Controls and IT General Controls
39 questions
Test 6
Business Processes, Walkthroughs and the IT Environment, Service Organizations and SOC Reports, Limitations of Controls and Management Override
34 questions
Test 7
Materiality, Performance Materiality and Tolerable Misstatement, Assessing Risks of Material Misstatement (Fraud and Error), Responding to Assessed Risks of Material Misstatement
42 questions
Test 8
Planning for and Using the Work of Others, Compliance with Laws and Regulations, Accounting Estimates and Related Parties (Risk Assessment)
37 questions
Test 9
Single Audits: Scope and Major Programs, Data: Relational Databases, Measurement Scales and Transformation, Reliability of Data and Information
34 questions
Test 10
Audit Data Analytics, Sufficient Appropriate Audit Evidence, Audit Sampling
36 questions
Test 11
Tests of Controls and Tests of Details: Audit Procedures, Analytical Procedures, External Confirmations
36 questions
Test 12
Auditing Accounting Estimates and Fair Value, Auditing Investments in Securities, Auditing Inventory and Inventory Held by Others
37 questions
Test 13
Litigation, Claims, Assessments and Going Concern, Single Audit: Testing Federal Award Transactions, Evaluating Misstatements and Internal Control Deficiencies
40 questions
Test 14
Written Representations, Subsequent Events and Subsequently Discovered Facts, Forming the Audit Opinion and Types of Opinions
33 questions
Test 15
The Auditor's Report: Structure and Explanatory Paragraphs, Reporting on Attestation Engagements, Reporting on Preparation, Compilation and Review Engagements (SSARS)
35 questions
Test 16 · Final
Reporting on Compliance, Consistency, Other Information and Interim/Supplementary Reporting, Special-Purpose Frameworks and GAGAS Single-Audit Reporting
34 questions
+150 XP

AICPA Code of Professional Conduct, Independence: Threats and the Conceptual Framework, SEC and PCAOB Ethics and Independence Requirements

GAO (GAGAS) and DOL Independence Requirements, Professional Skepticism and Professional Judgment, Nature, Scope and Objectives of Engagements

Engagement Acceptance and Terms of Engagement, Engagement Documentation, Communications with Management and Those Charged with Governance

Engagement Quality Management, Engagement Strategy and Engagement Planning, External Factors and the Economic Environment

Internal Factors and Corporate Governance, COSO Internal Control Integrated Framework, Control Environment, Entity-Level Controls and IT General Controls

Business Processes, Walkthroughs and the IT Environment, Service Organizations and SOC Reports, Limitations of Controls and Management Override

Materiality, Performance Materiality and Tolerable Misstatement, Assessing Risks of Material Misstatement (Fraud and Error), Responding to Assessed Risks of Material Misstatement

Planning for and Using the Work of Others, Compliance with Laws and Regulations, Accounting Estimates and Related Parties (Risk Assessment)

Single Audits: Scope and Major Programs, Data: Relational Databases, Measurement Scales and Transformation, Reliability of Data and Information

Audit Data Analytics, Sufficient Appropriate Audit Evidence, Audit Sampling

Tests of Controls and Tests of Details: Audit Procedures, Analytical Procedures, External Confirmations

Auditing Accounting Estimates and Fair Value, Auditing Investments in Securities, Auditing Inventory and Inventory Held by Others

Litigation, Claims, Assessments and Going Concern, Single Audit: Testing Federal Award Transactions, Evaluating Misstatements and Internal Control Deficiencies

Written Representations, Subsequent Events and Subsequently Discovered Facts, Forming the Audit Opinion and Types of Opinions

The Auditor's Report: Structure and Explanatory Paragraphs, Reporting on Attestation Engagements, Reporting on Preparation, Compilation and Review Engagements (SSARS)

Reporting on Compliance, Consistency, Other Information and Interim/Supplementary Reporting, Special-Purpose Frameworks and GAGAS Single-Audit Reporting

AICPA Code of Professional Conduct, Independence: Threats and the Conceptual Framework, SEC and PCAOB Ethics and Independence Requirements

GAO (GAGAS) and DOL Independence Requirements, Professional Skepticism and Professional Judgment, Nature, Scope and Objectives of Engagements

Engagement Acceptance and Terms of Engagement, Engagement Documentation, Communications with Management and Those Charged with Governance

Engagement Quality Management, Engagement Strategy and Engagement Planning, External Factors and the Economic Environment

Internal Factors and Corporate Governance, COSO Internal Control Integrated Framework, Control Environment, Entity-Level Controls and IT General Controls

Business Processes, Walkthroughs and the IT Environment, Service Organizations and SOC Reports, Limitations of Controls and Management Override

Materiality, Performance Materiality and Tolerable Misstatement, Assessing Risks of Material Misstatement (Fraud and Error), Responding to Assessed Risks of Material Misstatement

Planning for and Using the Work of Others, Compliance with Laws and Regulations, Accounting Estimates and Related Parties (Risk Assessment)

Single Audits: Scope and Major Programs, Data: Relational Databases, Measurement Scales and Transformation, Reliability of Data and Information

Audit Data Analytics, Sufficient Appropriate Audit Evidence, Audit Sampling

Tests of Controls and Tests of Details: Audit Procedures, Analytical Procedures, External Confirmations

Auditing Accounting Estimates and Fair Value, Auditing Investments in Securities, Auditing Inventory and Inventory Held by Others

Litigation, Claims, Assessments and Going Concern, Single Audit: Testing Federal Award Transactions, Evaluating Misstatements and Internal Control Deficiencies

Written Representations, Subsequent Events and Subsequently Discovered Facts, Forming the Audit Opinion and Types of Opinions

The Auditor's Report: Structure and Explanatory Paragraphs, Reporting on Attestation Engagements, Reporting on Preparation, Compilation and Review Engagements (SSARS)

Reporting on Compliance, Consistency, Other Information and Interim/Supplementary Reporting, Special-Purpose Frameworks and GAGAS Single-Audit Reporting