Audit Evidence Part 1 Total Running Time: 42:48 analytical procedures, audit evidence decisions, audit program, client inquiries, confirmations, examination, inspection, nature of evidence, observation, persuasiveness of evidence, recalculation, relevancy, reliability, reperformance Audit Evidence Part 1
Audit Evidence Part 2 Total Running Time: 25:12 audit documentation, audit file contents and organization, current files, financial statements, permanent files, Sarbanes-Oxley Act, supporting schedules, technology Audit Evidence Part 2
Audit Planning Analytical Procedures Part 2 Total Running Time: 14:25 common financial ratios, completion, internal comparisons, liquidity activity ratios, planning, profitability ratios, testing Audit Planning Analytical Procedures Part 2
Audit Reports Pt1 Total Running Time: 31:05 consistent application of GAAP, departure from promulgated principle, emphasis of matter, explanatory, internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company Audit Reports Pt1
Audit Reports Pt2 Total Running Time: 16:36 adverse opinion, auditor decision process, conditions requiring departure, departures from unqualified opinion, disclaimer of opinion, inadequate disclosure, lack of independence, materiality decisions, qualified opinion, scope limitation, scope limitations Audit Reports Pt2
Audit Responsibilities Objectives Part 1 Total Running Time: 21:25 adjusted trial balance, auditor responsibilities, considering laws and regulations, error vs fraud, financial statement cycles, management responsibilities, professional skepticism, transaction flow Audit Responsibilities Objectives Part 1
Audit Responsibilities Objectives Part 2 Total Running Time: 18:19 balance-related, financial statement audit, general transaction-related audit objectives, management assertions, PCAOB Audit Responsibilities Objectives Part 2
Audit Sampling Total Running Time: 20:43 audit sampling, exception rates, probabilistic and nonprobabilistic sample selection, representative sampling, sampling risk, statistical vs nonstatistical sampling Audit Sampling
Completing the Audit Total Running Time: 38:30 advisability of disclosure, auditor concerns, client attorneys, contingent liabilities, dual dating, likelihood of occurrence, management representation letter, presentation and disclosure of audit objectives, Sarbanes-Oxley Act, subsequent events review Completing the Audit
CPA Profession Pt1 Total Running Time: 23:38 AICPA, Certified Public Accounting Firms, establishing standards and rules, GC, general corporation, general partnership, GP, limited liability company, limited liability partnership, LLC, LLP, organizational structure, PC, PCAOB, professional corporation, proprietorship, Sarbanes-Oxley Act, securities and exchange commission CPA Profession Pt1
CPA Profession Pt2 Total Running Time: 25:01 AICPA Clarity Project, auditing standards, evidence accumulation, GAAS, ISAs, PCAOB auditing standards, peer review, quality control standards, reporting, US Generally Accepted Auditing Standards CPA Profession Pt2
Fraud Auditing Pt1 Total Running Time: 17:55 documenting fraud assessment, fraud triangle, fraudulent financial reporting, misappropriation of assets, risk factors Fraud Auditing Pt1
Fraud Auditing PT2 Total Running Time: 21:54 code of conduct, corporate governance, developing responses, initial detection method, inquiries of management, inquiry techniques, interview techniques, nonverbal cues, reducing fraud risks, revenue manipulation, verbal cues Fraud Auditing PT2
Internal Control, Control Risk and Section 404 Audits – Part 2 Total Running Time: 27:43 assess control risk, control deficiencies, control deficiency, control risk matrix, CR, extent, flowchart, internal control questionnaire, material weakness, narrative, nonpublic companies, significant deficiency, test controls, walk-through Internal Control, Control Risk and Section 404 Audits – Part 2
Internal Control, Control Risk, and Section 404 Audits Part 1 Total Running Time: 25:47 audit committee, authorizations, board of directors, control activities, control environment, COSO, documents and records, monitoring, reporting responsibilities, risk assessment, separation of duties, SOX requirements, transaction-related audit objectives Internal Control, Control Risk, and Section 404 Audits Part 1
Legal Liability Pt1 Total Running Time: 15:27 audit failure, audit risk, business failure, changed legal environment, prudent person concept Legal Liability Pt1
Legal Liability Pt2 Total Running Time: 12:02 defense against client suits, Foreign Corrupt Practices Act of 1977, liability to client, Sarbanes-Oxley Act of 2002, SEC and PCAOB Sanctions, Securities Act of 1933, Securities Exchange Act of 1934 Legal Liability Pt2
Masters of Accountancy: Program Requirements Total Running Time: 03:54 Masters of Accountancy: Program Requirements
Masters of Accountancy: Program Schedule Total Running Time: 06:30 Masters of Accountancy: Program Schedule
Masters of Accountancy: Temple University Graduate School Requirements Total Running Time: 06:29 Masters of Accountancy: Temple University Graduate School Requirements
Materiality Risk Part 1 Total Running Time: 14:11 illustrative guidelines, known and likely misstatements, performance materiality, PM, preliminary judgment Materiality Risk Part 1
Materiality Risk Part 2 Total Running Time: 20:23 AAR, Acceptable Audit Risk, audit evidence, audit risk model, control risk, CR, engagement risk, inherent risk, IR, measurement limitations Materiality Risk Part 2
Overall Audit Strategy Total Running Time: 25:36 audit objectives, audit risk model, evidence decisions, further audit procedures, phases of audit process, sales and collection cycle, types of evidence, types of tests Overall Audit Strategy
Planning and Procedure Total Running Time: 28:51 assess client business risk, business operations and processes, client acceptance, client objective and strategy, code of ethics, continuance, governance, management, management operating style, measurement and performance, related party transactions, risk terms, understanding client business and industry Planning and Procedure
Professional Ethics Pt1 Total Running Time: 13:24 code of professional conduct, ethical dilemma, illustrative prescribed ethical principles, independence, rationalizing unethical behavior, relevant facts, why people act unethically Professional Ethics Pt1
Professional Ethics Pt2 Total Running Time: 29:30 AICPA independence rule of conduct, audit committee, bookkeeping, confidentiality exceptions, covered persons, direct vs indirect, employment relationships, enforcement, financial interests, litigation between CPA firm and client, material or immaterial, ownership interests, partner rotation, prohibited services, rule 101, SEC provisions addressing auditor independence, SOX act, unpaid fees, violation Professional Ethics Pt2
The Demand for Audit Pt1 Total Running Time: 12:50 accumulating and evaluating evidence, competence, independence, information and established criteria, information risk, nature of auditing The Demand for Audit Pt1
The Demand for Audit Pt2 Total Running Time: 20:47 attestation services, audit of financial statements, compliance audit, historical financial statements, information technology, internal control over financial reporting, operational audit, requirements of CPA The Demand for Audit Pt2
The Impact of Information Technology on the Audit Process Total Running Time: 21:30 backup and contingency planning, hardware controls, input controls, internal control, output controls, parallel simulation, physical and online security, processing controls, reduced audit trail, risks to hardware and data, systems development The Impact of Information Technology on the Audit Process
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