Faculty: Sheri Risler Tags: AICPACertified Public Accounting FirmsGeneral Corporation (GC)General Partnership (GP)Limited Liability Company (LLC)Limited Liability Partnership (LLP)organizational structureProfessional Corporation (PC)proprietorshipPublic Company Accounting Oversight Board (PCAOB)Sarbanes-Oxley ActSecurities and Exchange Commission (SEC)
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