CPA Profession 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 Reports Part 1

Total Running Time: 31:05

departure from promulgated principle, emphasis of matter, Generally Accepted Accounting Principles (GAAP), 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 Part 1

Audit Responsibilities Objectives Part 2

Total Running Time: 18:19

balance-related, financial statement audit, general transaction-related audit objectives, management assertions, Public Company Accounting Oversight Board (PCAOB)

Audit Responsibilities Objectives Part 2

Business Organizations

Total Running Time: 28:16

Corporation, Limited Liability Partnership (LLP), limited partnership, partnership, sole proprietor, subchapter s corporation, types of entities

Business Organizations

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

Corporate Structures

Total Running Time: 09:13

Corporation, Limited Liability Company (LLC), partnership, s corporation, Sole Proprietorship

Corporate Structures

CPA Profession Part 2

Total Running Time: 25:01

AICPA Clarity Project, evidence accumulation, Generally Accepted Auditing Standards (GAAS), ISAs, peer review, Public Company Accounting Oversight Board (PCAOB), quality control standards

CPA Profession Part 2

CQ, Leadership and Organizational Diversity

Total Running Time: 07:21

culture change, Organizational Culture, organizational structure, socialability, solidarity

CQ, Leadership and Organizational Diversity

Levitt Article

Total Running Time: 04:24

earnings management, Securities and Exchange Commission (SEC)

Levitt Article

Organizational Structure

Total Running Time: 12:14

Centralized Organizational Structure, Decentralized Organizational Structure, Matrix Structure, organizational structure, Organizations

Organizational Structure

Passthrough Entities Part 5

Total Running Time: 06:12

Limited Liability Company (LLC), s corporation, shareholder tax basis

Passthrough Entities Part 5

Regulating Investment Intermediation

Total Running Time: 02:04

finra, investment banks, Investments, regulation, Sarbanes-Oxley Act

Regulating Investment Intermediation

Securities Fraud Overview

Total Running Time: 06:59

Consumer Protection Act, Dodd Frank Act, Exchange Act, Public Company Accounting Oversight Board (PCAOB), Rule 10b-5, Sarbanes-Oxley Act, Section 10b, Securities Act of 1933

Securities Fraud Overview

Status of IFRS acceptance and the SEC

Total Running Time: 06:17

Financial Accounting Standards Board (FASB), Generally Accepted Accounting Principles (GAAP), IASB, International Financial Reporting Standards (IFRS), Securities and Exchange Commission (SEC), Standards board

Status of IFRS acceptance and the SEC

The Role of Management Accountants within the Organization

Total Running Time: 03:58

board of directors, Management Accountants, organization, organizational structure

The Role of Management Accountants within the Organization