AUD

The AICPA Code of Professional Conduct and independence rules for attest engagements.

Client acceptance/continuance decisions and firm-level quality management under SQMS No. 1.

Setting overall and performance materiality, and developing the audit strategy.

The five COSO components and documenting internal control.

The fraud triangle and auditor responsibilities for detecting fraud.

Designing further audit procedures based on the risk assessment.

Statistical and nonstatistical sampling for tests of controls and substantive testing.

Inspection, observation, confirmation, recalculation, and analytical procedures.

Using analytical procedures in planning, substantive testing, and final review.

Evaluating management's estimates and identifying management bias.

Identifying related-party transactions and evaluating substantial doubt about going concern.

General and application IT controls, and auditing in a computerized environment.

Component auditors, using the work of internal audit, and specialists.

Management representation letters and final audit procedures.

Unmodified, qualified, adverse, and disclaimer opinions, plus emphasis-of-matter paragraphs.

SSARS engagements and agreed-upon procedures under the attestation standards.

SOC 1 and SOC 2 reports and other attestation engagements.