auditing exam

mesalo

the midterm. The following topics will cover the majority of the questions:

PCAOB - their composition, inspections, their frequency, inspection reports, 

Fraud - duty to detect, risks for fraud, types of fraud

CPA liability - negligence, 1933 vs. 1934 acts, defenses

Compilations & reviews - their similarities and differences, procedures, reports

AICPA Code of Professional Conduct - discreditable acts, fees

Independence - GAAS & PCAOB, self-review, covered members, prohibited services

SEC & SOX - certification, internal controls, 102(e)

    • 9 years ago
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