CPA-AUD course outline - CPA Auditing and Attestation Updated: 2023
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Exam Code: CPA-AUD CPA Auditing and Attestation course outline June 2023 by Killexams.com team|
|CPA Auditing and Attestation|
AICPA Attestation course outline
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CPA Auditing and Attestation
An auditor's communication of internal control related matters noted in an audit usually
should be addressed to:
A. Management and those charged with governance.
B. The director of internal auditing.
C. The chief financial officer.
D. The chief accounting officer.
Choice "a" is correct. An auditor's communication of internal control related matters
noted in an audit usually should be addressed to management and those charged with
governance. Choices "b", "c", and "d" are incorrect. The director of internal auditing, the
chief financial officer, and the chief accounting officer all would have access to the
letter; however, it would not be addressed to them since they do not have the same level
of authority and responsibility to the shareholders as management and those charged
When reporting on conditions relating to an entity's internal control observed during an
audit of the financial statements of a nonissuer, the auditor should include a:
A. Description of tests performed to search for material weaknesses.
B. Statement of positive assurance on internal control.
C. Paragraph describing the inherent limitations of internal control.
D. Restriction on the use of the report.
Choice "d" is correct. When reporting on conditions relating to an entity's internal
control observed during an audit of the financial statements, the auditor should include a
restriction on the use of the report. Choice "a" is incorrect. The auditor would not
include a description of tests performed to search for material weaknesses since the
auditor is not in fact obligated to search for them. Choices "b" and "c" are incorrect. An
auditor would make a statement of positive assurance on internal control and include a
paragraph describing the inherent limitations of internal control in conjunction with an
engagement to report on internal control. These comments would not be made when
reporting on an entity's internal control in conjunction with an audit of the financial
statements of a nonissuer.
An engagement to express an opinion on the internal control of a nonissuer will
A. Require procedures that duplicate those already applied in assessing control risk
during a financial statement audit.
B. Increase the reliability of the financial statements that have already been audited.
C. Be more extensive in scope than the assessment of control risk made during a
financial statement audit.
D. Be more limited in scope than the assessment of control risk made during a financial
Choice "c" is correct. An engagement to express an opinion on internal control will
generally be more extensive in scope than the assessment of control risk made during a
financial statement audit of a nonissuer. This occurs because assessing control risk is the
primary purpose of an engagement to express an opinion on internal control, whereas it
is an incidental result of an audit of a nonissuer. Choice "a" is incorrect. Since the results
of the audit may be considered in performing the engagement to express an opinion on
internal control, it is unlikely that the auditor would duplicate those procedures already
applied. Choice "b" is incorrect. It is unlikely that the reliability of the financial
statements that have already been audited would be increased if an engagement to
express an opinion on internal control is performed. Choice "d" is incorrect. An
engagement to express an opinion on internal control is more extensive in scope than the
control risk assessment performed during an audit of a nonissuer.
Which of the following statements is correct concerning significant deficiencies noted in
an audit of a nonissuer?
A. Significant deficiencies are material weaknesses in the design or operation of specific
internal control components.
B. The auditor is obligated to search for significant deficiencies that could adversely
affect the entity's ability to record and report financial data.
C. Significant deficiencies should not be re-communicated each year if management has
acknowledged its understanding of such deficiencies.
D. The auditor should separately identify those significant deficiencies that are
considered to be material weaknesses.
Choice "d" is correct. The auditor should separately identify those significant
deficiencies that are considered to be material weaknesses.
Choice "a" is incorrect. Not all significant deficiencies are material weaknesses.
Choice "b" is incorrect. The auditor is not obligated to search for significant
deficiencies. The auditor is obligated to communicate to the client any significant
deficiencies identified while auditing the financial statements.
Choice "c" is incorrect. The auditor is obligated to re-communicate significant
deficiencies each year, even if management has acknowledged its understanding of such
Which of the following statements concerning an auditor's communication of significant
deficiencies identified during the audit of a nonissuer is correct?
A. The auditor should request a meeting with management one level above the source of
the significant deficiencies to discuss suggestions for remedial action.
B. Any report issued on significant deficiencies should indicate that providing assurance
on internal control was not the purpose of the audit.
C. Significant deficiencies discovered and communicated at an interim date should be
reexamined with tests of controls before completing the engagement.
D. Suggestions concerning administration efficiencies and business strategies
should not be communicated in the same report with significant deficiencies.
Choice "b" is correct. Any report issued on significant deficiencies should indicate that
providing assurance on internal control was not the purpose of the audit. Choice "a" is
incorrect. The auditor should communicate significant deficiencies to management and
those charged with governance, but is not required to request a meeting with
management one level above the source of the reportable conditions, to discuss
suggestions for remedial action.
Choice "c" is incorrect. Significant deficiencies discovered and communicated at an
interim date do not need to be reexamined with tests of controls before completing the
Choice "d" is incorrect. Suggestions concerning administration efficiencies and business
strategies may be communicated in the same report with significant deficiencies (the
significant deficiencies must be separately identified, however).
Which of the following representations should not be included in a report on internal
control related matters noted in an audit of a nonissuer?
A. Significant deficiencies related to internal control design exist, but none is deemed to
be a material weakness.
B. There are no significant deficiencies in the design or operation of internal control.
C. Corrective follow-up action is recommended due to the relative significance of
material weaknesses discovered during the audit.
D. The auditor's consideration of internal control would not necessarily disclose all
significant deficiencies that exist.
Choice "b" is correct. A report on internal control related matters noted in an audit
should not state that
there are no significant deficiencies in internal control, since this statement might
erroneously imply that the auditor searched for such conditions. Choice "a" is incorrect.
The auditor is permitted to state that no material weaknesses were identified during the
audit. Typically this occurs in reports submitted to governmental authorities. Choice "c"
is incorrect. The auditor may suggest that corrective follow-up action should be taken
due to the relative significance of material weakness discovered. Choice "d" is incorrect.
The auditor's report may state that his or her consideration of internal control would not
necessarily disclose all significant deficiencies that exist.
In obtaining an understanding of an entity's internal control in a financial statement
audit, an auditor is not obligated to:
A. Determine whether the control activities have been implemented. B. Perform
procedures to understand the design of internal control.
C. Document the understanding of the entity's internal control components. D. Search
for significant deficiencies in the operation of internal control.
Choice "d" is correct. When obtaining an understanding of an entity's internal control in
a financial statement audit, an auditor is not obligated to search for significant
deficiencies in the operation of internal control. Choice "a" is incorrect. In order to
determine the nature, timing and extent of tests to be performed, an auditor must
determine whether the control activities have been implemented. Choice "b" is incorrect.
An auditor is required to perform procedures to confirm his/her understanding of the
internal control systems' design, and to determine whether relevant controls have been
implemented. Choice "c" is incorrect. An auditor is required to document his or her
understanding of the entity's internal control components, even if he or she intends to
use a substantive approach.
The GAO standards of reporting for governmental financial audits incorporate the
AICPA standards of reporting and prescribe supplemental standards to satisfy the unique
needs of governmental audits. Which of the following is a supplemental reporting
standard for governmental financial audits?
A. Auditors should report the scope of their testing of compliance with laws and
regulations and of internal controls.
B. Material indications of illegal acts should be reported in a document distributed only
to the entity's senior officials.
C. All changes in the audit program from the prior year should be reported to the entity's
D. Any privileged or confidential information discovered should be reported to the
organization that arranged for the audit.
Choice "a" is correct. The auditor's report on compliance and on internal control over
financial recording (based on an audit) must include the scope of testing of compliance
and internal control. Choice "b" is incorrect. Material indications of illegal acts are not
only reported to the members of the governing body of the audited entity and their
senior staff officials but, in some circumstances, auditors should report illegal acts
directly to external parties (such as the grantor agency).
Choice "c" is incorrect. Although GAO standards require that the auditor communicate
information regarding the nature, timing and extent of planned testing to officials of the
audited entity and to individuals contracting for the audit, reporting of all changes is not
required. (For example, immaterial changes to the audit program need not be reported.)
Choice "d" is incorrect. Certain privileged or confidential information may be prohibited
from general disclosure and should not be included in the audit report. The report
should, however, disclose the nature of the information omitted and the requirement that
makes an opinion necessary.
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Part 1: How To Begin a Deaf History and Culture
In this part of the course, we will introduce the idea of history and why it is important for deaf people. This part is designed to make you think about history in general and challenges you to try to interpret information - not just to accept it as true because it has been written. You will need about 6 hours for this part.
Part 2: Historial Fact in Deafness
The second part of the course considers the history of deafness and deaf people as we know it from the writings which have appeared in the literature. The vast majority of these were written by hearing people. We have to discover what are the important features of this and be able to weigh up the facts which are missing in these accounts. For this part you will need time to watch the videotapes and you will need to read some of the books on the history of deafness. There are copies in our library, in the resource room and there are many other sources such as the papers which are kept in deaf schools and in deaf clubs. You will need 12 - 20 hours for this part.
Part 3: Famous Deaf People
In the third section we examine what we can find out about famous deaf people. It used to be that there were none of these available but now there is much more interest. You will find references to important books which tell us a great deal about what deaf people were like in the old days. In this part we will also discuss how to interview old deaf people and how to record what they have to tell us. The famous deaf people part will cover deaf people, or events, or school’s histories ad how the lives of deaf people were involved. This idea of getting deaf people to explain their views will appear again later in the context of culture. We will hope to provide stories by deaf people on video which explain about their lives but this is not yet ready and will have to be sent out later. This is a very big section and some people will spend a lot of time thinking and working on this. You should aim to use a minimum of 20 hours but a maximum of 40 hours.
Part 4: Deaf History to Culture
In the fourth section we will make the bridge between history and culture. When we think of ourselves and our culture we are describing our identities and our behaviour. These are based partly in our experiences and partly on what we think we are. This second part comes from our knowledge of history. History is the past, but it is us in the past. That is what is so exciting. Just which us we are is the aspect which we must establish.
We will then go on to talk about culture and what it is for deaf people. There are examples of deaf behaviour and there are practical exercises to work on the way deaf people have rules for what they do. Again this could take a lot of your effort to think about. However, we predict about 15 hours for this work. This work will help to prepare for the assignment part.
Part 5: Deaf Culture to its Roots
Now we want to discuss Deafhood - the feeling of being deaf and all the components - experience, culture, language. After many hundreds of years of denying its existence, the opportunity has arisen to try to explore it. Deaf people should know much of this section from their own experiences and feelings. But it will still need a good deal of thinking. Allow 10-15 hours.
You will have a chance to prepare for the assignment through the optional tutorials. The tutorials will cover different aspects of the way in which you study and how to research deaf history. It will deal with the methods.
Activities: It is hard to make specific demands for homework when the course has a distance component - so it is nearly all homework! But there are actions and researches you can carry out which will help you in this study. Here are some examples.
Read a section of Jackson’s book on British Deaf Heritage (you should really read this all the way through, so you could buy it or use some extracts in our resource room) and prepare a report on it for the group. You should be prepared to explain what you have found. Pay particular attention to the question of whether the accounts represent what deaf people were like or whether they are all to do with what hearing people thought of deaf people.
Biological Sciences 312
Environmental Toxicology I
Instructor : Dr. Séverine Le Dizès
Environmental Toxicology I is an introductory environmental toxicology course which will concentrate on the "biologist's perspective" and will serve as a link between traditional biology courses and formal toxicology courses. The course is required for a minor and extended studies diploma program in Environmental Toxicology. The focus of this course will be at the population, community and ecological levels of biological complexity.
The course is designed for the undergraduate student with a basic understanding of general biology and ecology. Prerequisites: BISC 101, 102 and 204 or EVSC 200
I. What is Environmental Toxicology ?
Midterm exam : 40%
There is no required textbook for this course. Several toxicology texts will be put on reserved in the library. Handouts will be given in class.
Udemy’s Complete Cryptocurrency Investment Course covers all of the fundamentals of cryptocurrency investing in an affordable, self-paced, mobile-friendly format, making it the best overall cryptocurrency trading course on our list.
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The Complete Cryptocurrency Investment Course is led by Mohsen Hassan, a programmer, trader, and financial risk manager who has taught investing to more than 300,000 Udemy students. The course consists of over 12.5 hours of on-demand video, one article, and one downloadable resource and can be accessed on the Udemy mobile app.
The Complete Cryptocurrency Investment Course walks beginners through the fundamentals of cryptocurrency and quickly moves to live examples of buying, transferring, and using wallets as well as portfolio management techniques for both passive and active investing. Through this course, Hassan buys, transfers, secures, and builds a portfolio with real money so students can see exactly how it’s done.
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Industry experts have found that an aging population, emerging treatment methods and technology advances mean strong career prospects for well-qualified sales reps.
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Identifying, using, and connecting hardware components and devices
Install and support Windows OS including command line & client support. Understand Mac, OS, Linux and mobile OS
Troubleshoot PC and mobile device issues including application security support
Hardware & Network Troubleshooting
Troubleshoot device and network issues
Explain types of networks and connections including TCP/IP, WIFI and SOHO
Identify and protect against security vulnerabilities for devices and their network connections
Install & configure laptops and other mobile devices
Virtualization and Cloud Computing
Compare and contrast cloud computing concepts and setup client-side virtualization
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PEBBLE BEACH, Calif. -- When I launched my Color of Hockey blog seven years ago this month, I dedicated it to hockey fans and people of color who love this game and enjoy witnessing change, especially one that reflects the shifting demographics in North America.
Since then, I've chronicled the history and growing impact of people of color in the game from the NHL to youth hockey, from players, to broadcasters, to those in team and league management.
The revelations related to the actions of former Calgary Flames coach Bill Peters has been an unsettling episode for those who want to fully embrace the NHL and the sport in general but have questions about the commitment to diversity and inclusion.
[RELATED: Bettman: NHL 'will not tolerate abusive behavior']
Commissioner Gary Bettman responded to those questions at the NHL Board of Governors meeting Monday with a clear message: That "physical abuse and racial and homophobic language cross the line" and will not be tolerated.
By outlining a course of action, Commissioner Bettman reinforced that Hockey Is For Everyone and the League's Declaration of Principles aren't hollow slogans.
"Inclusion and diversity are not simply buzzwords, they are foundational principles for the NHL," Commissioner Bettman said. "Our message is unequivocal: We will not tolerate abusive behavior of any kind."
Commissioner Bettman said the NHL must and will do more to fulfill that promise. Change is coming, he said, and at an accelerated pace.
"While we have taken many important steps forward on diversity and inclusiveness, as well as respect and professionalism in hockey, we intend to do more and faster," Commissioner Bettman said. "We want hockey to be a place where people are comfortable and that they can be included, no matter who they are and what their backgrounds are."
Video: Bettman on new professional conduct review processes
Some elements of Commissioner Bettman's plan are immediate, such as putting teams on notice that they must immediately inform the League office when they become aware of an incident of conduct involving NHL personnel "on or off the ice that is clearly inappropriate, unlawful or demonstrably abusive," or expect to face "severe discipline" for failure to do so.
Other elements will take time, such as the creation of a mandatory annual program on counseling, consciousness-raising, education and training on diversity and inclusion for all head coaches, minor league coaches under contract with NHL teams, assistant coaches, as well as general managers and their assistants.
So too will the establishment of a system -- Bettman said perhaps a hotline -- that will allow people to report inappropriate conduct to the NHL either anonymously or for attribution.
What makes all this so important? It shows the League is evolving much in the way its players and fan base are changing.
Quietly accepting the status quo or going along to get along for fear of reprisal or seeing career aspirations stalled isn't going to work in the 21st century -- in this business or any other.
Commissioner Bettman's remarks and actions show the NHL understands that and is aware of the responsibility it has to facilitate change, and not just in the 31-team league.
"As one of the preeminent professional sports leagues in the world and the preeminent hockey league in the world, we recognize and embrace our role in setting an example," Commissioner Bettman said.
Change doesn't come easy, but it doesn't come at all if you don't try.
"This is an opportunity and a moment for positive change, and this evolution should be expedited for the benefit of everyone associated with the game we love," Commissioner Bettman said.
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