Auditing and Attestation (AUD)

The AUD Core section — the audit and attestation process from ethics and independence through risk assessment, internal control, evidence gathering, and forming and reporting an opinion.

Study sets

Audit Evidence & Opinions Medium

Find audit evidence and the four opinion types — unmodified, qualified, adverse, and disclaimer — in this CPA word search.

8 terms
Audit Risk & Internal Control Medium

Find the building blocks of the audit risk model and internal control — inherent, control, and detection risk, materiality, and the COSO framework — in this CPA word search.

8 terms
Ethics & the Audit Process Medium

Find the professional and procedural side of auditing — independence, skepticism, engagement letters, going concern, and SOC reports — in this CPA word search.

9 terms

Terms glossary