Faculty: Jeffrey Boles Tags: Consumer Protection ActDodd Frank ActExchange ActPublic Company Accounting Oversight Board (PCAOB)Rule 10b-5Sarbanes-Oxley ActSection 10bSecurities Act of 1933
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
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 Part 1 Total Running Time: 23:38 AICPA, Certified Public Accounting Firms, General Corporation (GC), General Partnership (GP), Limited Liability Company (LLC), Limited Liability Partnership (LLP), organizational structure, Professional Corporation (PC), proprietorship, Public Company Accounting Oversight Board (PCAOB), Sarbanes-Oxley Act, Securities and Exchange Commission (SEC) CPA Profession Part 1
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
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
Regulating Investment Intermediation Total Running Time: 02:04 finra, investment banks, Investments, regulation, Sarbanes-Oxley Act Regulating Investment Intermediation
The Owner as a Stakeholder Total Running Time: 19:13 board of directors, committees, Dodd Frank Act, Enron, executive compensation, individual, institutional, investors, legal rights, public companies, shareholder The Owner as a Stakeholder