Maria A. McFillin's Videos Home Faculty Maria A. McFillin Refine Videos Accounting Standards AICPA Code and Interpretations Audit Evidence Definition & Decisions Audit Planning & Client Acceptance Data Analytics, Financial Ratios & Audit Documentation Ethical Principles, Dilemmas & Importance in CPA Profession Independence Requirements & Conduct Enforcement Materiality Concept & Preliminary Materiality Nature and Structure of CPA Firms Role of PCAOB, SOX, SEC & AICPA Performance Materiality & Evaluation of Audit Findings