Rating: 3 out of 5 stars
3/5
Ebook46 pages26 minutes
CPA Review Notes: Audit 2022
Rating: 4.5 out of 5 stars
4.5/5
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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!
LanguageEnglish
PublisherCristina Agopian, CPA
Release dateOct 9, 2015
ISBN9781311774590
Author
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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Reviews for CPA Review Notes
Rating: 4.571428571428571 out of 5 stars
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7 ratings1 review
- Rating: 5 out of 5 stars5/5
Jan 6, 2016
thank you for sharing, it will help me pass the exam1 person found this helpful
Book preview
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
Content
SECTION 1
SECTION 2
SECTION 3
SECTION 4
SECTION 5
SECTION 6
SECTION 7
SECTION 8
About the author
Other books by this author
Section1
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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