CPA Auditing and Attestation (AUD)

Certified Public Accountant Auditing and Attestation examination.

Audit Fundamentals & Principles Ethics and Professional Responsibilities Audit Evidence & Documentation

Advanced Topics

Internal Controls & Risk Assessment Audit Sampling & Analytical Procedures Audit Reports & Opinions

Practical Applications

Auditing Revenue Cycles Testing Inventory & Physical Counts Auditing Information Systems

Study Strategies

Time Management for the AUD Exam Mastering Multiple Choice & Simulations Active Learning Techniques

Audit Fundamentals &...Ethics and Professio...Audit Evidence & Doc...Internal Controls & ...Audit Sampling & Ana...Audit Reports & Opin...Auditing Revenue Cyc...Testing Inventory & ...Auditing Information...Time Management for ...Mastering Multiple C...Active Learning Tech...

Practical Applications

Auditing Information Systems

Technology in Auditing

Modern audits rely on information systems (IS). Auditors must assess these systems for reliability and security.

Key Steps

Evaluate IT controls (access, backups, change management).
Test data integrity and system-generated reports.
Use computer-assisted audit techniques (CAATs).

Why It Matters

Strong IT controls help prevent errors, fraud, and cyber threats, making audits more robust.

Examples

An auditor tests password policies and access logs.
A CPA uses specialized software to analyze large data sets for anomalies.

Testing Inventory & Physical Counts

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Time Management for the AUD Exam