Some insist it’s easy, some think it is impossible, this post is referring to Auditing and Attestation (AUD). Here we will discuss what the CPA AUD syllabus encompasses.
A CPA candidate is made aware of the basic principles of auditing and are explained how to design audit plans. The purpose of this section would be to enable students to learn and prepare audit reports with ease and as such the CPA AUD syllabus is exhaustive and through this, students will be acquainted to legal and professional framework, and account analysis. CPA AUD syllabus also encompasses compilations and attestation engagements to maintain a professional code of conduct during audit process. This exam has set a standard for performing accounting. Candidates have to give a demonstration of their awareness level with regards to International Auditing and their standards, and what procedure they would perform in different International companies and scenarios. It also includes understanding risk assessment.
Download: CPA AUD syllabus (download link here)
Students are given a basic foundation and understanding of U.S IFRS and GAAP. It is no secret that AUD is an exam where memorization is of key importance. AUD is deemed as a tricky exam as answers can be subjective. In short, the AUD section tests the skills of auditing knowledge of candidates. Often the AUD exam is considered difficult because your answers are chosen not on the basis of multiple choices, but rather by giving the best answers possible.
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