AUD lesson sources
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The standards and authorities behind every PocketCPA lesson topic in AUD, Auditing and Attestation. Each page lists the paragraphs its lessons cite.
- Nature and Scope of Audit and Assurance Engagements (AU-C 200)
- Ethics, Independence and Professional Responsibilities (AICPA Code)
- Professional Skepticism and Professional Judgment (AU-C 200)
- Terms of Engagement (AU-C 210)
- Requirements for Engagement Documentation (AU-C 230)
- Communication with Management and Those Charged with Governance (AU-C 260)
- Audit and Assurance Quality (AU-C 220)
- Planning an Engagement (AU-C 300)
- Understanding the Entity and Its Environment (AU-C 315)
- Understanding Internal Control and IT (AU-C 315)
- Materiality (AU-C 320)
- Assessing and Responding to Risk, Including Fraud (AU-C 315)
- Planning for and Using the Work of Others (AU-C 600)
- Specific Areas of Engagement Risk (AU-C 250)
- Use of Data and Information (AU-C 500)
- Sufficient Appropriate Evidence (AU-C 500)
- Audit Sampling (AU-C 530)
- Procedures to Obtain Evidence (AU-C 500)
- Matters Requiring Special Consideration (AU-C 501)
- Misstatements and Control Deficiencies (AU-C 450)
- Written Representations (AU-C 580)
- Subsequent Events and Subsequently Discovered Facts (AU-C 560)
- Reporting on Audit Engagements (AU-C 700)
- Reporting on Attestation Engagements (AT-C 105)
- Accounting and Review Service Engagements (AR-C 90)
- Reporting on Compliance (AU-C 935)
- Other Reporting Considerations (AU-C 800)